Business Corporation Tax - Combined Reporting


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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 10 Business Corporation Tax - Combined Reporting
Type of Filing Adoption
Regulation Status Inactive
Effective 03/30/2016 to 06/18/2018

Regulation Authority:

RIGL 44-11-4.1(g)

Purpose and Reason:

These rules and regulations implement Rhode Island General Laws (RIGL) § 44-11-4.1 et seq., as well as other provisions of Rhode Island Public Law 2014, ch. 145, art. 12, which changed the Rhode Island corporate income tax structure to one of mandatory unitary combined reporting in lieu of separate entity reporting for tax years beginning on or after January 1, 2015