Nexus (280-RICR-20-25-8)

280-RICR-20-25-8 ACTIVE RULE

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8.6Nexus – Generally

8.7Corporations Subject to Taxation – Generally

8.8Combined Reporting Requirement for C-corporations and Combined Groups – Factor-Based Nexus Approach for Tax Years Beginning on or after January 1, 2015.

8.9Public Law 86-272 (15 U.S.C. §§ 381-384) – Solicitation Defined; Protected Activities.

8.10Activities that Create Nexus.

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 8 Nexus (280-RICR-20-25-8)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws § 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.