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-20-25-10.19 - Designated Agent

Universal Citation: 280 RI Code of Rules 20 25 10.19

Current through September 18, 2024

A. A combined group engaged in a unitary business shall appoint a designated agent. The combined group may select any member of the combined group as the designated agent, subject to a limitation that the designated agent itself has a Rhode Island filing requirement under R.I. Gen. Laws Chapter 44-11.

B. The corporation which files, or will file, the first combined return for the combined group is deemed to be appointed as the designated agent assuming it has a Rhode Island filing requirement under R.I. Gen. Laws Chapter 44-11. The Tax Administrator may treat any member of the combined group as the designated agent.

C. The designated agent is required to act on behalf of the combined group in its own name in all matters relating to the combined return. This includes performing the following duties:

1. Filing the combined return, including the reporting of any separate entity items attributable to combined group members;

2. Filing any extension of time to file the combined return;

3. Filing any amended combined returns - or other filings relating to the combined return, including any separate entity items attributable to combined group members;

4. Sending and receiving all correspondence with the Rhode Island Division of Taxation regarding the combined return, except that if correspondence relates to separate entity items or a payment made by another member of the combined group, the Rhode Island Division of Taxation may send the correspondence to that other member or the designated agent, or both;

5. Participating on behalf of the group in any audit, investigation, or hearing by the Division of Taxation regarding the combined return, including producing all information requested;

6. Executing any and all documents relating to the combined return. (Unless the Tax Administrator and taxpayer agree otherwise in writing, any waiver, power of attorney, or other document executed by the designated agent relating to the combined return shall be considered executed by all members of the combined group, including any entities that were not included in the combined return but which the Division of Taxation asserts are members of the combined group.); and

7. Receiving notices regarding the combined return. In general, a notice received by the designated agent is considered received by all members of the combined group, including any entities that were not included in the combined return but which the Division of Taxation asserts are members the combined group.

D. In general, no person other than the designated agent shall have authority to act for or represent itself or the combined group regarding the duties listed in § 10.19 of this Part. A combined group member, or an entity which the taxpayer asserts is a combined group member, may assume any of the duties of designated agent under any of the following conditions:

1. By election of the designated agent or the applicable combined group member, a combined group member may perform any of the duties listed in this § 10.19 of this Part to the extent those duties relate to separate entity items. This may include the filing of a separate return to report the member's separate entity items.

2. If a combined return was filed, the Tax Administrator may allow any entity which it asserts should be added to or eliminated from the combined group to represent itself after receipt of a written request from the entity. However, that entity shall still be bound by any action taken by the designated agent before the entity's request to represent itself has been accepted by the Tax Administrator.

E. If the designated agent is unable or unwilling to fulfill its obligations with respect to the combined return, is unresponsive, or has not been identified to the Division of Taxation, the Tax Administrator may appoint a new designated agent, or it may deal directly with any member of the combined group in respect to its share of the combined return items in which case each member shall have full authority to act for itself.

F. The members of a combined group shall be jointly and severally liable for any tax, penalty, and/or interest levied by the Tax Administrator against the combined group or against any member of the group, including the designated agent, to the extent permitted under the United States Constitution. Any assessment against any member of a combined group for the Rhode Island corporate income tax attributable to the group's income in a particular tax year, including any interest, additions to tax, and/or penalties, shall be deemed to constitute an assessment against all members of the combined group for that year.

G. The Tax Administrator may provide information relating to any member of the combined group to the designated agent, including information relating to the member's separate entity items.

H. Once a member of the combined group is appointed as the designated agent, it shall remain the designated agent of that group for all future years unless the designated agent notifies the Tax Administrator in writing that another member of the combined group (or successor corporation of any member of the combined group) will thereafter act as designated agent, or unless the Tax Administrator chooses to name another member as the designated agent.

I. The provisions of § 10.19 of this Part shall also apply to affiliated groups making the federal consolidated group election for Rhode Island combined reporting purposes (as described in § 10.9 of this Part).

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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