Business Corporation Tax - Combined Reporting
280-RICR-20-25-10 INACTIVE RULE
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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
ACTIVE RULE
Periodic Refile
- effective from 01/04/2022
INACTIVE RULE
Amendment
- effective from 06/18/2018
to 06/18/2018
INACTIVE RULE
Adoption
- effective from 03/30/2016
to 06/18/2018