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Repealed
Repealed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