Business Corporation Tax

  1. Law
  2. Rhode Island General Laws
  3. Taxation
  4. Business Corporation Tax

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Section
44-11-1

Definitions.

Section
44-11-2

Imposition of tax.

Section
44-11-2.1

Surtax.

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
44-11-11.1

Amortization of air or water pollution prevention or hazardous solid waste control facilities.

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
44-11-14.2

Allocation and apportionment of regulated investment companies and securities brokerage services.

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44-11-18 - Repealed.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
44-11-21

Information confidential - Types of disclosure authorized - Penalties for unauthorized disclosure.

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
44-11-26.1

Revocation of articles or authority to transact business for nonpayment of tax.

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
44-11-35

Appeals.

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
44-11-41

Tax credit for machine tool, metal trade or plastic process technician apprenticeships.

Section
44-11-42

Repealed.

Section
44-11-43

Passive investment treatment.

Section
44-11-44

Annual Rhode Island corporate income and tax data report.

Section
44-11-45

Repealed.