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-20-25-12.10 - Sunset Provision
Universal Citation: 280 RI Code of Rules 20 25 12.10
Current through September 18, 2024
For tax years beginning after December 31, 2014, C-corporations will no longer file on a consolidated return basis; rather, they will file on a "Combined Report" basis. See Combined Reporting Regulation (§ 10.6 of this Subchapter).
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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