Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 10 - Combined Reporting (280-RICR-20-25-10)
- Section 280-RICR-20-25-10.1 - Purpose
- Section 280-RICR-20-25-10.2 - Authority
- Section 280-RICR-20-25-10.3 - Application
- Section 280-RICR-20-25-10.4 - Severability
- Section 280-RICR-20-25-10.5 - Definitions
- Section 280-RICR-20-25-10.6 - Combined Reporting - Overview
- Section 280-RICR-20-25-10.7 - Combined Group - Composition; Water's Edge; Tax Havens
- Section 280-RICR-20-25-10.8 - Unitary Business - Further Defined
- Section 280-RICR-20-25-10.9 - Election to Use Federal Consolidated Group
- Section 280-RICR-20-25-10.10 - Apportionment; Single Sales Factor; Market-Based Sourcing
- Section 280-RICR-20-25-10.11 - Combined Net Income of Group
- Section 280-RICR-20-25-10.12 - Corporate Minimum Tax
- Section 280-RICR-20-25-10.13 - Net Operating Losses
- Section 280-RICR-20-25-10.14 - Add-Backs
- Section 280-RICR-20-25-10.15 - Tax Rate
- Section 280-RICR-20-25-10.16 - Tax Credits; Tracing; JDA; Life Sciences
- Section 280-RICR-20-25-10.17 - Filing of Return
- Section 280-RICR-20-25-10.18 - Estimated Tax
- Section 280-RICR-20-25-10.19 - Designated Agent
- Section 280-RICR-20-25-10.20 - Tax Administrator's Authority
- Section 280-RICR-20-25-10.21 - Special Appeals
- Section 280-RICR-20-25-10.22 - Tax Administrator's Report
- Section 280-RICR-20-25-10.23 - Appendix I - Combined Reporting Calculation
- Section 280-RICR-20-25-10.24 - Appendix II - Further Examples
- Section 280-RICR-20-25-10.25 - Appendix III - Comprehensive Example
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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