Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 11 - Ability to Apportion Net Income (280-RICR-20-25-11)
Section 280-RICR-20-25-11.1 - Ability to Apportion Net Income
Universal Citation: 280 RI Code of Rules 20 25 11.1
Current through March 20, 2024
A. In accordance with R.I. Gen. Laws § 44-11-13, the following types of corporate activity will require that a corporation apportion 100% of its net income to Rhode Island:
1. Deriving all its income sources within
Rhode Island; or
2. Engaging in
activities or transactions wholly within Rhode Island for the purpose of profit
or gain; or
3. Not maintaining a
regular place of business outside Rhode Island other than a statutory
office.
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