There is a newer version of the Rhode Island General Laws
2010 Rhode Island Code
Title 44 Taxation
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 Repealed..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.
- § 44-11-44 Annual Rhode Island corporate income and tax data report.
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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