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 Technical Revision - effective from 12/30/2010 to 01/04/2022

INACTIVE RULE Technical Revision - effective from 12/30/2010 to 12/30/2010

INACTIVE RULE Amendment - effective from 12/30/2010 to 12/30/2010

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 12/30/2010

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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.