Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 8 - Nexus (280-RICR-20-25-8)
- Section 280-RICR-20-25-8.1 - Purpose
- Section 280-RICR-20-25-8.2 - Authority
- Section 280-RICR-20-25-8.3 - Application
- Section 280-RICR-20-25-8.4 - Severability
- Section 280-RICR-20-25-8.5 - Definitions
- Section 280-RICR-20-25-8.6 - Nexus - Generally
- Section 280-RICR-20-25-8.7 - Corporations Subject to Taxation - Generally
- Section 280-RICR-20-25-8.8 - Combined Reporting Requirement for C-corporations and Combined Groups - Factor-Based Nexus Approach for Tax Years Beginning on or after January 1, 2015
- Section 280-RICR-20-25-8.9 - Public Law 86-272 (15 U.S.C. Sections 381-384) - Solicitation Defined; Protected Activities
- Section 280-RICR-20-25-8.10 - Activities that Create Nexus
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