Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 12 - Consolidated Returns (280-RICR-20-25-12)
- Section 280-RICR-20-25-12.1 - Conditions for Filing
- Section 280-RICR-20-25-12.2 - Definitions
- Section 280-RICR-20-25-12.3 - Liability for Tax
- Section 280-RICR-20-25-12.4 - Parent-Agent for Subsidiaries
- Section 280-RICR-20-25-12.5 - Failure to Include Income of Subsidiary
- Section 280-RICR-20-25-12.6 - Consolidated Net Income and Net Worth
- Section 280-RICR-20-25-12.7 - Bad Debts
- Section 280-RICR-20-25-12.8 - Net Operating Loss
- Section 280-RICR-20-25-12.9 - Existence and Termination of Affiliated Group
- Section 280-RICR-20-25-12.10 - Sunset Provision
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