Welcome to the Rhode Island Code of Regulations

<< Title 280 - Department of Revenue
<< Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax

	Part 1	Amended Returns (280-RICR-20-25-1)
	Part 2	Rhode Island Jobs Development Act (280-RICR-20-25-2)
	Part 3	Exclusion of Distributive Share of Public Service Income (280-RICR-20-25-3)
	Part 4	Notice to Administrator of Sale of Assets, Letters of Good Standing (280-RICR-20-25-4)
	Part 5	Estimated Tax Payments (280-RICR-20-25-5)
	Part 6	Limited Liability Partnerships and Limited Partnerships (280-RICR-20-25-6)
	Part 7	Limited Liability Companies (280-RICR-20-25-7)
	Part 8	Nexus (280-RICR-20-25-8)
	Part 9	Apportionment of Net Income (280-RICR-20-25-9)
	Part 10	Combined Reporting (280-RICR-20-25-10)
	Part 11	Ability to Apportion Net Income (280-RICR-20-25-11)
	Part 12	Consolidated Returns (280-RICR-20-25-12)
	Part 13	Net Operating Loss Deductions (280-RICR-20-25-13)
	Part 14	Qualified Sub Chapter S Subsidiary Corporations (280-RICR-20-25-14)
	Part 15	Treatment of Repatriated Income 2017 (280-RICR-20-25-15)

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