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

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.