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	Amendment
Regulation Status	Inactive
Effective	10/01/2012 to 11/04/2014

Regulation Authority:

§ 44-1-4

Purpose and Reason:

The purpose of this regulation is to implement Rhode Island General Laws (RIGL) §§ 44-11-45. That section states that each corporation that 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 for the combined group. The specific change is to Rule 12(e), that provides for Form RI- 7004CR to claim an additional one-month extension of time to file. This regulation shall take effect October 1, 2012.

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

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.

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