§ 44-11-13 - Entire net income of business wholly within state. - Rhode Island Statutes

SECTION 44-11-13

   § 44-11-13  Entire net income of businesswholly within state. – In the case of a taxpayer deriving all its income from sources within thisstate or engaging in activities or transactions wholly within this state forthe purpose of profit or gain, or where the taxpayer does not have a regularplace of business outside this state other than a statutory office, its entirenet income shall be apportioned to this state.