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 [Repealed.].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