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

Universal Citation: 280 RI Code of Rules 20 25 8.1
Current through September 18, 2024

These rules and regulations implement R.I. Gen. Laws §§ 44-11-1, 44-11-2, 44-11-4.1, 44-11-14, and other sections within R.I. Gen. Laws Chapters 44-11. These sections allow taxation of net income from businesses within and partially within the state.

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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