Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 25 - Business Corporation Tax
Part 3 - Exclusion of Distributive Share of Public Service Income (280-RICR-20-25-3)
Section 280-RICR-20-25-3.1 - PURPOSE

280 R.I. Code R. 280-RICR-20-25-3.1

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Current through December 26, 2024
Section 280-RICR-20-25-3.1 - PURPOSE

These rules and regulations implement R.I. Gen. Laws § 44-11-12(2). That Section allows a deduction of the distributive share of the taxable income of any public service corporation or company liable for the tax imposed under R.I. Gen. Laws Chapter 44-13 (Public Service Corporation Tax).

280 R.I. Code R. 280-RICR-20-25-3.1