Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 6 - Fiscal Year Taxpayers' Method of Computing Rhode Island Tax (280-RICR-20-55-6)
Section 280-RICR-20-55-6.5 - In General
Universal Citation: 280 RI Code of Rules 20 55 6.5
Current through March 20, 2024
Fiscal year taxpayers are those taxpayers who, for Federal income tax purposes as well as for Rhode Island income tax purposes, have tax years other than calendar years. Fiscal year taxpayers may include estates and trusts as well as individuals.
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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