FR 03-01 Apportionment of Franchise Tax
280-549 INACTIVE RULE
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| Title | 280 | Department of Revenue |
| Chapter | XXX | Old Regulations Which Were Not Assigned Chapter-Subchap-Part |
| Subchapter | XX | Old Regulations Which Were Not Assigned Chapter-Subchap-Part |
| Part | 549 | FR 03-01 Apportionment of Franchise Tax |
| Type of Filing | Amendment |
| Regulation Status | Inactive |
| Effective | 12/28/2008 to 10/03/2017 |
Regulation Authority:
44-11-2
Purpose and Reason:
The purpose of this amendment is to reflect the increase in the minimum franchise tax for a domestic or foreign corporation from an annual $250.00 minimum tax to an annual $500.00 minimum tax to be compatible with P.L. 2004 Chapter 595, Article 17, Section 6 which amended Rhode Island Gendral Laws Section 44-11-2(e).
INACTIVE RULE
Repeal
- effective from 10/03/2017
INACTIVE RULE
Amendment
- effective from 12/28/2008
to 10/03/2017
INACTIVE RULE
Amendment
- effective from 01/01/2003
to 12/28/2008