Part 10 - Combined Reporting (280-RICR-20-25-10)
- Section 280-RICR-20-25-10.1 - Purpose
- Section 280-RICR-20-25-10.2 - Authority
- Section 280-RICR-20-25-10.3 - Application
- Section 280-RICR-20-25-10.4 - Severability
- Section 280-RICR-20-25-10.5 - Definitions
- Section 280-RICR-20-25-10.6 - Combined Reporting - Overview
- Section 280-RICR-20-25-10.7 - Combined Group - Composition; Water's Edge; Tax Havens
- Section 280-RICR-20-25-10.8 - Unitary Business - Further Defined
- Section 280-RICR-20-25-10.9 - Election to Use Federal Consolidated Group
- Section 280-RICR-20-25-10.10 - Apportionment; Single Sales Factor; Market-Based Sourcing
- Section 280-RICR-20-25-10.11 - Combined Net Income of Group
- Section 280-RICR-20-25-10.12 - Corporate Minimum Tax
- Section 280-RICR-20-25-10.13 - Net Operating Losses
- Section 280-RICR-20-25-10.14 - Add-Backs
- Section 280-RICR-20-25-10.15 - Tax Rate
- Section 280-RICR-20-25-10.16 - Tax Credits; Tracing; JDA; Life Sciences
- Section 280-RICR-20-25-10.17 - Filing of Return
- Section 280-RICR-20-25-10.18 - Estimated Tax
- Section 280-RICR-20-25-10.19 - Designated Agent
- Section 280-RICR-20-25-10.20 - Tax Administrator's Authority
- Section 280-RICR-20-25-10.21 - Special Appeals
- Section 280-RICR-20-25-10.22 - Tax Administrator's Report
- Section 280-RICR-20-25-10.23 - Appendix I - Combined Reporting Calculation
- Section 280-RICR-20-25-10.24 - Appendix II - Further Examples
- Section 280-RICR-20-25-10.25 - Appendix III - Comprehensive Example