Rhode Island General Laws
Title 44 - Taxation
Chapter 44-11 - Business Corporation Tax

Section 44-11-2.2. - Pass-through entities — Definitions — Withholding — Returns. - § 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. - § 44-11-2.3. Pass-through entities — Election to pay state income...

Section 44-11-3. - Filing of returns — Due date. - § 44-11-3. Filing of returns — Due date. (a) For...

Section 44-11-4. - Returns of affiliated groups of corporations. - § 44-11-4. Returns of affiliated groups of corporations. For tax...

Section 44-11-4.1. - Combined reporting. - § 44-11-4.1. Combined reporting. (a) For tax years beginning on...

Section 44-11-5. - Extension of time for filing of returns. - § 44-11-5. Extension of time for filing of returns. The...

Section 44-11-6. - Determination and payment of tax due — Hearings and redeterminations. - § 44-11-6. Determination and payment of tax due — Hearings...

Section 44-11-7. - Interest on delinquency payments. - § 44-11-7. Interest on delinquency payments. If any tax imposed...

Section 44-11-7.1. - Limitations on assessment. - § 44-11-7.1. Limitations on assessment. (a) General. Except as provided...

Section 44-11-8. - Lien on real estate. - § 44-11-8. Lien on real estate. The amount of any...

Section 44-11-9. - Records, statements, and rules and regulations. - § 44-11-9. Records, statements, and rules and regulations. Each taxpayer...

Section 44-11-10. - Returns and statements required to show whether corporation liable. - § 44-11-10. Returns and statements required to show whether corporation...

Section 44-11-11. - “Net income” defined. - § 44-11-11. “Net income” defined. (a)(1) “Net income” means, for...

Section 44-11-11.1. - Amortization of air or water pollution prevention or hazardous solid waste control facilities. - § 44-11-11.1. Amortization of air or water pollution prevention or...

Section 44-11-11.2. - Definition of “treatment facility”. - § 44-11-11.2. Definition of “treatment facility”. For the purpose of...

Section 44-11-11.3. - Accelerated amortization deductions for certain manufacturers. - § 44-11-11.3. Accelerated amortization deductions for certain manufacturers. (a) Any...

Section 44-11-12. - Dividends and interest excluded from net income. - § 44-11-12. Dividends and interest excluded from net income. There...

Section 44-11-13. - Entire net income of business wholly within state. - § 44-11-13. Entire net income of business wholly within state....

Section 44-11-14. - Allocation of income from business partially within state. - § 44-11-14. Allocation of income from business partially within state....

Section 44-11-14.1. - Certified facility apportionment exclusion. - § 44-11-14.1. Certified facility apportionment exclusion. (a) In the event...

Section 44-11-14.2. - Allocation and apportionment of regulated investment companies and securities brokerage services. - § 44-11-14.2. Allocation and apportionment of regulated investment companies and...

Section 44-11-14.3. - Credit card banks — Allocation and apportionment of income. - § 44-11-14.3. Credit card banks — Allocation and apportionment of...

Section 44-11-14.4. - Allocation and apportionment — Retirement and pension plans. - § 44-11-14.4. Allocation and apportionment — Retirement and pension plans....

Section 44-11-14.5. - International investment management service income. - § 44-11-14.5. International investment management service income. (a) Notwithstanding any...

Section 44-11-14.6. - Allocation and apportionment — Manufacturers. - § 44-11-14.6. Allocation and apportionment — Manufacturers. Notwithstanding any other...

Section 44-11-15. - Variation of method of allocating income. - § 44-11-15. Variation of method of allocating income. If at...

Section 44-11-16 - — 44-11-18. Repealed. - § 44-11-16 — 44-11-18. Repealed. History of Section.G.L. 1938, ch....

Section 44-11-19. - Supplemental returns — Additional tax or refund. - § 44-11-19. Supplemental returns — Additional tax or refund. (a)...

Section 44-11-20. - Claims for refund — Hearing upon denial. - § 44-11-20. Claims for refund — Hearing upon denial. (a)...

Section 44-11-21. - Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure. - § 44-11-21. Information confidential — Types of disclosure authorized —...

Section 44-11-22. - Tax administrator’s power to summon witnesses and evidence. - § 44-11-22. Tax administrator’s power to summon witnesses and evidence....

Section 44-11-23. - Service of summons. - § 44-11-23. Service of summons. The summons may be sent...

Section 44-11-24. - Enforcement of summons. - § 44-11-24. Enforcement of summons. Whenever any person or corporation...

Section 44-11-25. - Determination of tax without return. - § 44-11-25. Determination of tax without return. If any corporation...

Section 44-11-26. - Pecuniary penalty for failure to file return or to pay tax or for negligence. - § 44-11-26. Pecuniary penalty for failure to file return or...

Section 44-11-26.1. - Revocation of articles or authority to transact business for nonpayment of tax. - § 44-11-26.1. Revocation of articles or authority to transact business...

Section 44-11-27. - Pecuniary penalty for fraud. - § 44-11-27. Pecuniary penalty for fraud. In case a false...

Section 44-11-28. - Collection of pecuniary penalties. - § 44-11-28. Collection of pecuniary penalties. The amount added to...

Section 44-11-29. - Notice to tax administrator of sale of assets — Tax due. - § 44-11-29. Notice to tax administrator of sale of assets...

Section 44-11-29.1. - Letters of good standing — Fees. - § 44-11-29.1. Letters of good standing — Fees. There shall...

Section 44-11-30. - Examination of taxpayer’s records — Witnesses. - § 44-11-30. Examination of taxpayer’s records — Witnesses. The tax...

Section 44-11-31. - Examinations as to liability of transferee. - § 44-11-31. Examinations as to liability of transferee. The tax...

Section 44-11-32. - Violations by corporations. - § 44-11-32. Violations by corporations. Whenever any corporation delivers or...

Section 44-11-33. - Violations by individuals. - § 44-11-33. Violations by individuals. Whenever any person delivers or...

Section 44-11-34. - Criminal penalty for failure to file return. - § 44-11-34. Criminal penalty for failure to file return. Any...

Section 44-11-35. - Appeals. - § 44-11-35. Appeals. Appeals from administrative orders or decisions made...

Section 44-11-36. - Liability of fiduciaries. - § 44-11-36. Liability of fiduciaries. Any receiver, liquidator, trustee, trustee...

Section 44-11-37. - General collection powers. - § 44-11-37. General collection powers. The tax administrator shall receive...

Section 44-11-38. - Collection by writ of execution. - § 44-11-38. Collection by writ of execution. If any tax...

Section 44-11-39. - Tax as debt to state. - § 44-11-39. Tax as debt to state. Any tax imposed...

Section 44-11-40. - Severability. - § 44-11-40. Severability. If any provision of this chapter or...

Section 44-11-41. - Tax credit for machine tool, metal trade or plastic process technician apprenticeships. - § 44-11-41. Tax credit for machine tool, metal trade or...

Section 44-11-42. - Repealed. - § 44-11-42. Repealed. History of Section.P.L. 1998, ch. 112, §...

Section 44-11-43. - Passive investment treatment. - § 44-11-43. Passive investment treatment. (a) Notwithstanding any amendments or...

Section 44-11-44. - Annual Rhode Island corporate income and tax data report. - § 44-11-44. Annual Rhode Island corporate income and tax data...

Section 44-11-45. - Repealed. - § 44-11-45. Repealed. History of Section.P.L. 2011, ch. 151, art....

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Rhode Island General Laws Title 44 - Taxation Chapter 44-11 - Business Corporation Tax

Rhode Island General Laws
Title 44 - Taxation
Chapter 44-11 - Business Corporation Tax