Rhode Island · Regulations
Subchapter 25 — Business Corporation Tax
50 sections
50 sections
- 280-RICR-20-25-1280-RICR-20-25-1. Amended Returns
- 280-RICR-20-25-1280-RICR-20-25-1. Amended Returns (version Periodic Refile, 12/20/2001 to 04/23/2018)Superseded
- 280-RICR-20-25-2280-RICR-20-25-2. Rhode Island Jobs Development Act
- 280-RICR-20-25-2280-RICR-20-25-2. Rhode Island Jobs Development Act (version Periodic Refile, 12/20/2001 to 01/07/2002)Superseded
- 280-RICR-20-25-2280-RICR-20-25-2. Rhode Island Jobs Development Act (version Amendment, 01/07/2002 to 01/01/2004)Superseded
- 280-RICR-20-25-2280-RICR-20-25-2. Rhode Island Jobs Development Act (version Amendment, 01/01/2004 to 01/01/2004)Superseded
- 280-RICR-20-25-2280-RICR-20-25-2. Rhode Island Jobs Development Act (version Technical Revision, 01/01/2004 to 01/01/2010)Superseded
- 280-RICR-20-25-2280-RICR-20-25-2. Rhode Island Jobs Development Act (version Amendment, 01/01/2010 to 01/01/2010)Superseded
- 280-RICR-20-25-3280-RICR-20-25-3. Exclusion of Distributive Share of Public Service Income
- 280-RICR-20-25-3280-RICR-20-25-3. Exclusion of Distributive Share of Public Service Income (version Periodic Refile, 12/20/2001 to 12/30/2010)Superseded
- 280-RICR-20-25-3280-RICR-20-25-3. Exclusion of Distributive Share of Public Service Income (version Amendment, 12/30/2010 to 12/30/2010)Superseded
- 280-RICR-20-25-4280-RICR-20-25-4. Notice to Administrator of Sale of Assets, Letters of Good Standing
- 280-RICR-20-25-4280-RICR-20-25-4. Notice to Administrator of Sale of Assets, Letters of Good Standing (version Periodic Refile, 12/20/2001 to 03/01/2003)Superseded
- 280-RICR-20-25-4280-RICR-20-25-4. Notice to Administrator of Sale of Assets, Letters of Good Standing (version Amendment, 03/01/2003 to 07/01/2012)Superseded
- 280-RICR-20-25-4280-RICR-20-25-4. Notice to Administrator of Sale of Assets, Letters of Good Standing (version Amendment, 07/01/2012 to 07/01/2012)Superseded
- 280-RICR-20-25-5280-RICR-20-25-5. Estimated Tax Payments
- 280-RICR-20-25-5280-RICR-20-25-5. Estimated Tax Payments (version Periodic Refile, 12/20/2001 to 07/01/2012)Superseded
- 280-RICR-20-25-5280-RICR-20-25-5. Estimated Tax Payments (version Amendment, 07/01/2012 to 04/23/2018)Superseded
- 280-RICR-20-25-6280-RICR-20-25-6. Limited Liability Partnerships and Limited Partnerships
- 280-RICR-20-25-6280-RICR-20-25-6. Limited Liability Partnerships and Limited Partnerships (version Adoption, 07/01/2012 to 04/23/2018)Superseded
- 280-RICR-20-25-7280-RICR-20-25-7. Limited Liability Companies
- 280-RICR-20-25-7280-RICR-20-25-7. Limited Liability Companies (version Periodic Refile, 12/20/2001 to 07/01/2012)Superseded
- 280-RICR-20-25-7280-RICR-20-25-7. Limited Liability Companies (version Amendment, 07/01/2012 to 07/01/2013)Superseded
- 280-RICR-20-25-7280-RICR-20-25-7. Limited Liability Companies (version Amendment, 07/01/2013 to 07/01/2018)Superseded
- 280-RICR-20-25-8280-RICR-20-25-8. Nexus
- 280-RICR-20-25-8280-RICR-20-25-8. Nexus (version Periodic Refile, 12/20/2001 to 01/12/2016)Superseded
- 280-RICR-20-25-8280-RICR-20-25-8. Nexus (version Amendment, 01/12/2016 to 01/12/2016)Superseded
- 280-RICR-20-25-8280-RICR-20-25-8. Nexus (version Technical Revision, 01/12/2016 to 01/04/2022)Superseded
- 280-RICR-20-25-9280-RICR-20-25-9. Apportionment of Net Income
- 280-RICR-20-25-9280-RICR-20-25-9. Apportionment of Net Income (version Periodic Refile, 12/20/2001 to 01/01/2004)Superseded
- 280-RICR-20-25-9280-RICR-20-25-9. Apportionment of Net Income (version Amendment, 04/01/2003 to 01/01/2004)Superseded
- 280-RICR-20-25-9280-RICR-20-25-9. Apportionment of Net Income (version Amendment, 01/01/2004 to 01/26/2004)Superseded
- 280-RICR-20-25-9280-RICR-20-25-9. Apportionment of Net Income (version Technical Revision, 01/26/2004 to 01/12/2016)Superseded
- 280-RICR-20-25-9280-RICR-20-25-9. Apportionment of Net Income (version Amendment, 01/12/2016 to 01/12/2016)Superseded
- 280-RICR-20-25-9280-RICR-20-25-9. Apportionment of Net Income (version Technical Revision, 01/12/2016 to 01/04/2022)Superseded
- 280-RICR-20-25-10280-RICR-20-25-10. Combined Reporting
- 280-RICR-20-25-10280-RICR-20-25-10. Combined Reporting (version Adoption, 03/30/2016 to 06/18/2018)Superseded
- 280-RICR-20-25-10280-RICR-20-25-10. Combined Reporting (version Amendment, 06/18/2018 to 06/18/2018)Superseded
- 280-RICR-20-25-10280-RICR-20-25-10. Combined Reporting (version Technical Revision, 06/18/2018 to 01/04/2022)Superseded
- 280-RICR-20-25-11280-RICR-20-25-11. Ability to Apportion Net Income
- 280-RICR-20-25-11280-RICR-20-25-11. Ability to Apportion Net Income (version Periodic Refile, 12/20/2001 to 12/20/2001)Superseded
- 280-RICR-20-25-12280-RICR-20-25-12. Consolidated Returns
- 280-RICR-20-25-12280-RICR-20-25-12. Consolidated Returns (version Periodic Refile, 12/20/2001 to 07/01/2018)Superseded
- 280-RICR-20-25-13280-RICR-20-25-13. Net Operating Loss Deductions
- 280-RICR-20-25-13280-RICR-20-25-13. Net Operating Loss Deductions (version Periodic Refile, 12/20/2001 to 07/01/2018)Superseded
- 280-RICR-20-25-13280-RICR-20-25-13. Net Operating Loss Deductions (version Amendment, 07/01/2018 to 01/04/2022)Superseded
- 280-RICR-20-25-14280-RICR-20-25-14. Qualified Sub Chapter S Subsidiary Corporations
- 280-RICR-20-25-14280-RICR-20-25-14. Qualified Sub Chapter S Subsidiary Corporations (version Periodic Refile, 12/20/2001 to 07/01/2018)Superseded
- 280-RICR-20-25-15280-RICR-20-25-15. Treatment of Repatriated Income 2017
- 280-RICR-20-25-17280-RICR-20-25-17. Modifications to Net Income Due to Decoupling from P.L. 119-21, H.R.1