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-20-25-9.2 - Authority
Universal Citation: 280 RI Code of Rules 20 25 9.2
Current through September 18, 2024
These rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-11-13 through 44-11-15, and R.I. Gen. Laws § 44-1-4, which authorizes the Rhode Island tax administrator to make rules and regulations, as the administrator may deem necessary for the proper administration and enforcement of the tax laws of this state. The rules and regulations have been prepared in accordance with the requirements in R.I. Gen. Laws § 42-35-1 et seq. of the Rhode Island Administrative Procedures Act.
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.
