Qualified Sub Chapter S Subsidiary Corporations (280-RICR-20-25-14)


280-RICR-20-25-14 ACTIVE RULE

My Page Title

14.1Purpose

14.2 Authority

14.3 Application

14.4 Severability

14.5 Filing of Returns


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 14 Qualified Sub Chapter S Subsidiary Corporations (280-RICR-20-25-14)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws §§ 44-1-4 and 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.