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 Technical Revision - effective from 06/18/2018 to 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

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.