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-20-25-10.22 - Tax Administrator's Report

Universal Citation: 280 RI Code of Rules 20 25 10.22

Current through March 20, 2024

A. On or before March 15, 2018, the Tax Administrator must file a report analyzing the policy and fiscal ramifications of the changes enacted to the Rhode Island business corporation tax statutes (R.I. Gen. Laws Chapter 44-11), as enacted in Article 12 of the fiscal year 2015 budget bill.

B. The report must be based on actual tax filings of companies for a two-year period, and must include the impact based on business category, business size, and other information - using information similar to the report on pro forma combined reporting that the Tax Administrator filed in March 2014.

C. The report is due on or before March 15, 2018, to the chairs of the House Finance Committee and Senate Finance Committee, and to the House Fiscal Advisor and Senate Fiscal Advisor.

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