Treatment of Repatriated Income 2017 (280-RICR-20-25-15)


280-RICR-20-25-15 ACTIVE RULE

My Page Title

15.1Purpose

15.2Authority

15.3Application

15.4Severability

15.5Findings of Fact

15.6Definitions

15.7Dividend Received Deduction

15.8Apportionment

15.9Deferral of Tax Payment

15.10Filing Procedures

15.11Penalty Relief


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 15 Treatment of Repatriated Income 2017 (280-RICR-20-25-15)
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.