Business Corporation Tax./ Exclusion of Distributive Share of Public Service Income
280-RICR-20-25-3 INACTIVE RULE
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| Title | 280 | Department of Revenue |
| Chapter | 20 | Division of Taxation |
| Subchapter | 25 | Business Corporation Tax |
| Part | 3 | Business Corporation Tax./ Exclusion of Distributive Share of Public Service Income |
| Type of Filing | Amendment |
| Regulation Status | Inactive |
| Effective | 12/30/2010 to 12/30/2010 |
Regulation Authority:
§44-1-4
Purpose and Reason:
The purpose of this regulation is to implement RIGL § 44-11-12 (2). That chapter allows a deduction of the distributive share of the taxable income of any public service corporation or company liable for the tax imposed under RIGL 44-13 (Public Service Corporation Tax). The only change to the regulation is in style and format. This Regulation shall take effect January 1, 2011 and shall amend and supersede Regulation CT 96-12
ACTIVE RULE
Periodic Refile
- effective from 01/04/2022
INACTIVE RULE
Amendment
- effective from 12/30/2010
to 12/30/2010