Combined Reporting (pro forma)
280-6675 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 | 6675 | Combined Reporting (pro forma) |
| Type of Filing | Adoption |
| Regulation Status | Inactive |
| Effective | 12/31/2011 to 10/01/2012 |
Regulation Authority:
RIGL 44-11-45
Purpose and Reason:
These rules and regulations implement RIGL § 44-11-45. That section requires that each corporation which is part of a unitary business must file a pro forma report, in a manner prescribed by the Tax Administrator, for the combined group containing the combined net income of the combined group. These rules and regulations are effective for tax returns filed for tax years beginning after December 31, 2010, but before January 1, 2013.
INACTIVE RULE
Repeal
- effective from 11/04/2014
INACTIVE RULE
Amendment
- effective from 10/01/2012
to 11/04/2014
INACTIVE RULE
Adoption
- effective from 12/31/2011
to 10/01/2012