Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 3 - Exclusion of Distributive Share of Public Service Income (280-RICR-20-25-3)
Section 280-RICR-20-25-3.1 - PURPOSE

Universal Citation: 280 RI Code of Rules 20 25 3.1
Current through September 18, 2024

These rules and regulations implement R.I. Gen. Laws § 44-11-12(2). That Section allows a deduction of the distributive share of the taxable income of any public service corporation or company liable for the tax imposed under R.I. Gen. Laws Chapter 44-13 (Public Service Corporation Tax).

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