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

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 01/01/2003

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

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.