Business Corporation Tax./ Exclusion of Distributive Share of Public Service Income


280-RICR-20-25-3 INACTIVE RULE

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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 3 Business Corporation Tax./ Exclusion of Distributive Share of Public Service Income
Type of Filing Amendment
Regulation Status Inactive View Active Rule
Effective 12/30/2010 to 12/30/2010

Regulation Authority :

§44-1-4

Purpose and Reason :

The purpose of this regulation is to implement RIGL § 44-11-12 (2). That chapter allows a deduction of the distributive share of the taxable income of any public service corporation or company liable for the tax imposed under RIGL 44-13 (Public Service Corporation Tax). The only change to the regulation is in style and format. This Regulation shall take effect January 1, 2011 and shall amend and supersede Regulation CT 96-12

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