Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 5 - Estimated Tax Payments (280-RICR-20-25-5)
Section 280-RICR-20-25-5.1 - Purpose
Universal Citation: 280 RI Code of Rules 20 25 5.1
Current through September 18, 2024
These rules and regulations implement R.I. Gen. Laws Chapter 44-26. That Chapter imposes under R.I. Gen. Laws Chapters 44-11, 44-11.1, 44-13, 44-14, 44-15, 44-17, and 27-3 a requirement that an entity pay a sum equal to the entire amount of its estimated tax during its current taxable year.
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