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Rhode Island Code of Regulations

§ 25

Division of Taxation

1Amended Returns 2Rhode Island Jobs Development Act 3Exclusion of Distributive Share of Public Service Income 4Notice to Administrator of Sale of Assets, Letters of Good Standing 5Estimated Tax Payments 6Limited Liability Partnerships and Limited Partnerships 7Limited Liability Companies 8Nexus 9Apportionment of Net Income 10Combined Reporting 11Ability to Apportion Net Income 12Consolidated Returns 13Net Operating Loss Deductions 14Qualified Sub Chapter S Subsidiary Corporations 15Treatment of Repatriated Income 2017 17Modifications to Net Income Due to Decoupling from P.L. 119-21, H.R.1 (2025)