280 R.I. Code R. 280-RICR-20-25-10.1
Current through December 26, 2024
These rules and regulations implement R.I. Gen. Laws § 44-11-4.1 et seq., as well as other provisions of R.I. Pub. Laws 2014, Chapter 145, Art. 12, which changed the Rhode Island corporate income tax structure to one of mandatory unitary combined reporting in lieu of separate entity reporting for tax years beginning on or after January 1, 2015.
280 R.I. Code R. 280-RICR-20-25-10.1