Chapter
Business Corporation Tax
- R.I. Gen. Laws § 44-11-1— Definitions
- R.I. Gen. Laws § 44-11-2— Imposition of tax
- R.I. Gen. Laws § 44-11-2.1— Surtax
- R.I. Gen. Laws § 44-11-2.2— Pass-through entities — Definitions — Withholding — Returns
- R.I. Gen. Laws § 44-11-2.3— Pass-through entities — Election to pay state income tax at the entity level
- R.I. Gen. Laws § 44-11-3— Filing of returns — Due date
- R.I. Gen. Laws § 44-11-4— Returns of affiliated groups of corporations
- R.I. Gen. Laws § 44-11-4.1— Combined reporting
- R.I. Gen. Laws § 44-11-5— Extension of time for filing of returns
- R.I. Gen. Laws § 44-11-6— Determination and payment of tax due — Hearings and redeterminations
- R.I. Gen. Laws § 44-11-7— Interest on delinquency payments
- R.I. Gen. Laws § 44-11-7.1— Limitations on assessment
- R.I. Gen. Laws § 44-11-8— Lien on real estate
- R.I. Gen. Laws § 44-11-9— Records, statements, and rules and regulations
- R.I. Gen. Laws § 44-11-10— Returns and statements required to show whether corporation liable
- R.I. Gen. Laws § 44-11-11— “Net income” defined
- R.I. Gen. Laws § 44-11-11.1— Amortization of air or water pollution prevention or hazardous solid waste control facilities
- R.I. Gen. Laws § 44-11-11.2— Definition of “treatment facility”
- R.I. Gen. Laws § 44-11-11.3— Accelerated amortization deductions for certain manufacturers
- R.I. Gen. Laws § 44-11-12— Dividends and interest excluded from net income
- R.I. Gen. Laws § 44-11-13— Entire net income of business wholly within state
- R.I. Gen. Laws § 44-11-14— Allocation of income from business partially within state
- R.I. Gen. Laws § 44-11-14.1— Certified facility apportionment exclusion
- R.I. Gen. Laws § 44-11-14.2— Allocation and apportionment of regulated investment companies and securities brokerage services
- R.I. Gen. Laws § 44-11-14.3— Credit card banks — Allocation and apportionment of income
- R.I. Gen. Laws § 44-11-14.4— Allocation and apportionment — Retirement and pension plans
- R.I. Gen. Laws § 44-11-14.5— International investment management service income
- R.I. Gen. Laws § 44-11-14.6— Allocation and apportionment — Manufacturers
- R.I. Gen. Laws § 44-11-15— Variation of method of allocating income
- R.I. Gen. Laws § 44-11-16— Repealed
- R.I. Gen. Laws § 44-11-17— Repealed
- R.I. Gen. Laws § 44-11-18— Repealed
- R.I. Gen. Laws § 44-11-19— Supplemental returns — Additional tax or refund
- R.I. Gen. Laws § 44-11-20— Claims for refund — Hearing upon denial
- R.I. Gen. Laws § 44-11-21— Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure
- R.I. Gen. Laws § 44-11-22— Tax administrator’s power to summon witnesses and evidence
- R.I. Gen. Laws § 44-11-23— Service of summons
- R.I. Gen. Laws § 44-11-24— Enforcement of summons
- R.I. Gen. Laws § 44-11-25— Determination of tax without return
- R.I. Gen. Laws § 44-11-26— Pecuniary penalty for failure to file return or to pay tax or for negligence
- R.I. Gen. Laws § 44-11-26.1— Revocation of articles or authority to transact business for nonpayment of tax
- R.I. Gen. Laws § 44-11-27— Pecuniary penalty for fraud
- R.I. Gen. Laws § 44-11-28— Collection of pecuniary penalties
- R.I. Gen. Laws § 44-11-29— Notice to tax administrator of sale of assets — Tax due
- R.I. Gen. Laws § 44-11-29.1— Letters of good standing — Fees
- R.I. Gen. Laws § 44-11-30— Examination of taxpayer’s records — Witnesses
- R.I. Gen. Laws § 44-11-31— Examinations as to liability of transferee
- R.I. Gen. Laws § 44-11-32— Violations by corporations
- R.I. Gen. Laws § 44-11-33— Violations by individuals
- R.I. Gen. Laws § 44-11-34— Criminal penalty for failure to file return
- R.I. Gen. Laws § 44-11-35— Appeals
- R.I. Gen. Laws § 44-11-36— Liability of fiduciaries
- R.I. Gen. Laws § 44-11-37— General collection powers
- R.I. Gen. Laws § 44-11-38— Collection by writ of execution
- R.I. Gen. Laws § 44-11-39— Tax as debt to state
- R.I. Gen. Laws § 44-11-40— Severability
- R.I. Gen. Laws § 44-11-41— Tax credit for machine tool, metal trade or plastic process technician apprenticeships
- R.I. Gen. Laws § 44-11-42— Repealed
- R.I. Gen. Laws § 44-11-43— Passive investment treatment
- R.I. Gen. Laws § 44-11-44— Annual Rhode Island corporate income and tax data report
- R.I. Gen. Laws § 44-11-45— Repealed