Subchapter 25 - Business Corporation Tax
- Part 1 - Amended Returns (280-RICR-20-25-1) (§§ 1.1 — 1.7)
- Part 2 - Rhode Island Jobs Development Act (280-RICR-20-25-2) (§§ 2.1 — 2.6)
- Part 3 - Exclusion of Distributive Share of Public Service Income (280-RICR-20-25-3) (§§ 3.1 — 3.6)
- Part 4 - Notice to Administrator of Sale of Assets, Letters of Good Standing (280-RICR-20-25-4) (§§ 4.1 — 4.6)
- Part 5 - Estimated Tax Payments (280-RICR-20-25-5) (§§ 5.1 — 5.8)
- Part 6 - Limited Liability Partnerships and Limited Partnerships (280-RICR-20-25-6) (§§ 6.1 — 6.8)
- Part 7 - Limited Liability Companies (280-RICR-20-25-7) (§§ 7.1 — 7.8)
- Part 8 - Nexus (280-RICR-20-25-8) (§§ 8.1 — 8.10)
- Part 9 - Apportionment of Net Income (280-RICR-20-25-9) (§§ 9.1 — 9.15)
- Part 10 - Combined Reporting (280-RICR-20-25-10) (§§ 10.1 — 10.25)
- Part 11 - Ability to Apportion Net Income (280-RICR-20-25-11) (§§ 11.1 — 11.2)
- Part 12 - Consolidated Returns (280-RICR-20-25-12) (§§ 12.1 — 12.10)
- Part 13 - Net Operating Loss Deductions (280-RICR-20-25-13) (§§ 13.1 — 13.5)
- Part 14 - Qualified Sub Chapter S Subsidiary Corporations (280-RICR-20-25-14) (§§ 14.1 — 14.5)
- Part 15 - Treatment of Repatriated Income 2017 (280-RICR-20-25-15) (§§ 15.1 — 15.11)