Consolidated Returns (280-RICR-20-25-12)

280-RICR-20-25-12 ACTIVE RULE

My Page Title

12.1Conditions for Filing


12.3Liability for Tax

12.4Parent-Agent for Subsidiaries

12.5Failure to Include Income of Subsidiary

12.6Consolidated Net Income and Net Worth

12.7Bad Debts

12.8Net Operating Loss

12.9Existence and Termination of Affiliated Group

12.10Sunset Provision

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 12 Consolidated Returns (280-RICR-20-25-12)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws § 44-11-9

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.