Apportionment of Net Income (280-RICR-20-25-9)


280-RICR-20-25-9 ACTIVE RULE

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9.1Purpose

9.2Authority

9.3Application

9.4Severability

9.5Definitions

9.6 Apportionment – Generally

9.7Combined Reporting Requirement for Tax Years Beginning on or After January 1, 2015

9.8Single Sales Factor Apportionment and Market Based Sourcing (applicable to entities taxed as C corporations)

9.9Three-Factor Apportionment Using Sales, Property and Payroll

9.10Special Apportionment Formulas – Pre-2015

9.11Special Apportionment Formulas – 2015 and Thereafter

9.12Variation of Method of Apportioning Income

9.13Record Keeping

9.14Effective Date

9.15Appendix – Additional Examples


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 9 Apportionment of Net Income (280-RICR-20-25-9)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws §§ 44-11-13 through 44-11-15
and 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.

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.