Qualified Sub Chapter S Subsidiary Corporations (280-RICR-20-25-14)


280-RICR-20-25-14 ACTIVE RULE

My Page Title

14.1Purpose

14.2 Authority

14.3 Application

14.4 Severability

14.5 Filing of Returns


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 14 Qualified Sub Chapter S Subsidiary Corporations (280-RICR-20-25-14)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws §§ 44-1-4 and 44-11-9

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.

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.