Subchapter 25 - Business Corporation Tax

  1. Part 1 - Amended Returns (280-RICR-20-25-1) (§ 280-RICR-20-25-1.1 to 280-RICR-20-25-1.7)
  2. Part 2 - Rhode Island Jobs Development Act (280-RICR-20-25-2) (§ 280-RICR-20-25-2.1 to 280-RICR-20-25-2.6)
  3. Part 3 - Exclusion of Distributive Share of Public Service Income (280-RICR-20-25-3) (§ 280-RICR-20-25-3.1 to 280-RICR-20-25-3.6)
  4. Part 4 - Notice to Administrator of Sale of Assets, Letters of Good Standing (280-RICR-20-25-4) (§ 280-RICR-20-25-4.1 to 280-RICR-20-25-4.6)
  5. Part 5 - Estimated Tax Payments (280-RICR-20-25-5) (§ 280-RICR-20-25-5.1 to 280-RICR-20-25-5.8)
  6. Part 6 - Limited Liability Partnerships and Limited Partnerships (280-RICR-20-25-6) (§ 280-RICR-20-25-6.1 to 280-RICR-20-25-6.8)
  7. Part 7 - Limited Liability Companies (280-RICR-20-25-7) (§ 280-RICR-20-25-7.1 to 280-RICR-20-25-7.8)
  8. Part 8 - Nexus (280-RICR-20-25-8) (§ 280-RICR-20-25-8.1 to 280-RICR-20-25-8.10)
  9. Part 9 - Apportionment of Net Income (280-RICR-20-25-9) (§ 280-RICR-20-25-9.1 to 280-RICR-20-25-9.15)
  10. Part 10 - Combined Reporting (280-RICR-20-25-10) (§ 280-RICR-20-25-10.1 to 280-RICR-20-25-10.25)
  11. Part 11 - Ability to Apportion Net Income (280-RICR-20-25-11) (§ 280-RICR-20-25-11.1 to 280-RICR-20-25-11.2)
  12. Part 12 - Consolidated Returns (280-RICR-20-25-12) (§ 280-RICR-20-25-12.1 to 280-RICR-20-25-12.10)
  13. Part 13 - Net Operating Loss Deductions (280-RICR-20-25-13) (§ 280-RICR-20-25-13.1 to 280-RICR-20-25-13.5)
  14. Part 14 - Qualified Sub Chapter S Subsidiary Corporations (280-RICR-20-25-14) (§ 280-RICR-20-25-14.1 to 280-RICR-20-25-14.5)
  15. Part 15 - Treatment of Repatriated Income 2017 (280-RICR-20-25-15) (§ 280-RICR-20-25-15.1 to 280-RICR-20-25-15.11)

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