STATE STATUTES & CODES

RHODE ISLAND STATUTES AND CODES

CHAPTER 44-11 - Business Corporation Tax

• § 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.
• § 44-11-3 - Filing of returns – Due date.
• § 44-11-4 - Returns of affiliated groups of corporations.
• § 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 [Repealed.].
• § 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.
• § 44-11-27 - 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.].
• § 44-11-43 - Passive investment treatment.
• § 44-11-44 - Annual Rhode Island corporate income and tax data report.