Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 9 - Apportionment of Net Income (280-RICR-20-25-9)
- Section 280-RICR-20-25-9.1 - Purpose
- Section 280-RICR-20-25-9.2 - Authority
- Section 280-RICR-20-25-9.3 - Application
- Section 280-RICR-20-25-9.4 - Severability
- Section 280-RICR-20-25-9.5 - Definitions
- Section 280-RICR-20-25-9.6 - Apportionment - Generally
- Section 280-RICR-20-25-9.7 - Combined Reporting Requirement for Tax Years Beginning on or After January 1, 2015
- Section 280-RICR-20-25-9.8 - Single Sales Factor Apportionment and Market Based Sourcing (applicable to entities taxed as C corporations)
- Section 280-RICR-20-25-9.9 - Three-Factor Apportionment Using Sales, Property and Payroll
- Section 280-RICR-20-25-9.10 - Special Apportionment Formulas - Pre-2015
- Section 280-RICR-20-25-9.11 - Special Apportionment Formulas - 2015 and Thereafter
- Section 280-RICR-20-25-9.12 - Variation of Method of Apportioning Income
- Section 280-RICR-20-25-9.13 - Record Keeping
- Section 280-RICR-20-25-9.14 - Effective Date
- Section 280-RICR-20-25-9.15 - Appendix - Additional Examples
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
