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U.S. State Codes
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Rhode-Island
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Title 44 - Taxation
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Chapter 44-11 Business Corporation Tax
Chapter 44-11 Business Corporation Tax
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Section 44-11-16 - 44-11-18 Repealed.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.