Personal Income Tax - Trust Distributions

280-657 INACTIVE RULE

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Title 280 Department of Revenue
Chapter XXX Old Regulations Which Were Not Assigned Chapter-Subchap-Part
Subchapter XX Old Regulations Which Were Not Assigned Chapter-Subchap-Part
Part 657 Personal Income Tax - Trust Distributions
Type of Filing Repeal
Regulation Status Inactive
Effective 06/11/2018

Regulation Authority:

RIGL 44-1-4

Purpose and Reason:

The purpose of this rulemaking is to repeal two personal income tax regulations, ERLIDs 657 (“Personal Income Tax - Trust Distributions”) and 714 (“Personal Income Tax – Beneficiaries’ Treatment of Accumulation Distribution by Trust”). These regulations will be combined into a single new regulation entitled “Trust Distributions” (280-RICR-20-55-7).

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.