§ 44-11-29.1. Letters of good standing — Fees.
There shall be a fee of fifty dollars ($50.00) for any letter of good standing issued upon the request of a taxpayer. All fees collected under this section shall be allocated to the tax administrator for enforcement and collection of all taxes.
History of Section.P.L. 1993, ch. 138, art. 35, § 1; P.L. 2011, ch. 151, art. 19, § 16.
Structure Rhode Island General Laws
Chapter 44-11 - Business Corporation Tax
Section 44-11-1. - Definitions.
Section 44-11-2. - Imposition of tax.
Section 44-11-2.2. - Pass-through entities — Definitions — Withholding — Returns.
Section 44-11-2.3. - Pass-through entities — Election to pay state income tax at the entity level.
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 44-11-11.2. - 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 44-11-14.3. - 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 Repealed.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 44-11-22. - 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 44-11-36. - 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 44-11-43. - Passive investment treatment.
Section 44-11-44. - Annual Rhode Island corporate income and tax data report.