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

280-RICR-20-25-9 ACTIVE RULE

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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.