Combined Reporting (280-RICR-20-25-10)

280-RICR-20-25-10 ACTIVE RULE

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10.6Combined Reporting – Overview

10.7Combined Group – Composition; Water’s Edge; Tax Havens

10.8Unitary Business – Further Defined

10.9Election to Use Federal Consolidated Group

10.10Apportionment; Single Sales Factor; Market-Based Sourcing

10.11Combined Net Income of Group

10.12Corporate Minimum Tax

10.13Net Operating Losses


10.15Tax Rate

10.16Tax Credits; Tracing; JDA; Life Sciences

10.17Filing of Return

10.18Estimated Tax

10.19Designated Agent

10.20Tax Administrator’s Authority

10.21Special Appeals

10.22Tax Administrator’s Report

10.23Appendix I – Combined Reporting Calculation

10.24Appendix II – Further Examples

10.25Appendix III – Comprehensive Example

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 10 Combined Reporting (280-RICR-20-25-10)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R. I. Gen. Laws §§ 44-11-4.1(g) and 44-1-4

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.