Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 14 - Qualified Sub Chapter S Subsidiary Corporations (280-RICR-20-25-14)
Section 280-RICR-20-25-14.1 - Purpose
Universal Citation: 280 RI Code of Rules 20 25 14.1
Current through September 18, 2024
The purpose of this regulation is to implement R.I. Gen. Laws Chapter 44-11. This amendment requires a Sub Chapter S Corporation parent and its Qualified Sub Chapter S Subsidiaries to each obtain a federal employer identification number.
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