There is a newer version of the Rhode Island General Laws
2014 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-11 - Business Corporation Tax
- Section 44-11-1 - Definitions.
- Section 44-11-2 - Imposition of tax.
- Section 44-11-2.1 - Surtax.
- Section 44-11-2.2 - Pass-Through Entities Definitions Withholding Returns.
- Section 44-11-3 - Filing of returns Due date.
- Section 44-11-4 - Returns of affiliated groups of corporations.
- Section 44-11-4.1 - Combined reporting.
- Section 44-11-5 - Extension of time for filing of returns.
- Section 44-11-6 - Determination and payment of tax due Hearings and redeterminations.
- Section 44-11-7 - Interest on delinquency payments.
- Section 44-11-7.1 - Limitations on assessment.
- Section 44-11-8 - Lien on real estate.
- Section 44-11-9 - Records, statements, and rules and regulations.
- Section 44-11-10 - Returns and statements required to show whether corporation liable.
- Section 44-11-11 - "Net income" defined.
- Section 44-11-11.1 - Amortization of air or water pollution prevention or hazardous solid waste control facilities.
- Section 44-11-11.2 - Definition of "treatment facility".
- Section 44-11-11.3 - Accelerated amortization deductions for certain manufacturers.
- Section 44-11-12 - Dividends and interest excluded from net income.
- Section 44-11-13 - Entire net income of business wholly within state.
- Section 44-11-14 - Allocation of income from business partially within state.
- Section 44-11-14.1 - Certified facility apportionment exclusion.
- Section 44-11-14.2 - Allocation and apportionment of regulated investment companies and securities brokerage services.
- Section 44-11-14.3 - Credit card banks Allocation and apportionment of income.
- Section 44-11-14.4 - Allocation and apportionment Retirement and pension plans.
- Section 44-11-14.5 - International investment management service income.
- Section 44-11-14.6 - Allocation and apportionment Manufacturers.
- Section 44-11-15 - Variation of method of allocating income.
- Section 44-11-16 44-11-18. - Repealed..
- Section 44-11-19 - Supplemental returns Additional tax or refund.
- Section 44-11-20 - Claims for refund Hearing upon denial.
- Section 44-11-21 - Information confidential Types of disclosure authorized Penalties for unauthorized disclosure.
- Section 44-11-22 - Tax administrator's power to summon witnesses and evidence.
- Section 44-11-23 - Service of summons.
- Section 44-11-24 - Enforcement of summons.
- Section 44-11-25 - Determination of tax without return.
- Section 44-11-26 - Pecuniary penalty for failure to file return or to pay tax or for negligence.
- Section 44-11-27 - Pecuniary penalty for fraud.
- Section 44-11-28 - Collection of pecuniary penalties.
- Section 44-11-29 - Notice to tax administrator of sale of assets Tax due.
- Section 44-11-29.1 - Letters of good standing Fees.
- Section 44-11-30 - Examination of taxpayer's records Witnesses.
- Section 44-11-31 - Examinations as to liability of transferee.
- Section 44-11-32 - Violations by corporations.
- Section 44-11-33 - Violations by individuals.
- Section 44-11-34 - Criminal penalty for failure to file return.
- Section 44-11-35 - Appeals.
- Section 44-11-36 - Liability of fiduciaries.
- Section 44-11-37 - General collection powers.
- Section 44-11-38 - Collection by writ of execution.
- Section 44-11-39 - Tax as debt to state.
- Section 44-11-40 - Severability.
- Section 44-11-41 - Tax credit for machine tool, metal trade or plastic process technician apprenticeships.
- Section 44-11-42 - Repealed.
- Section 44-11-43 - Passive investment treatment.
- Section 44-11-44 - Annual Rhode Island corporate income and tax data report.
- Section 44-11-45 - Repealed.
Disclaimer: These codes 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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