280-20-25 R.I. Code R. § 10.2
These rules and regulations are promulgated pursuant to R.I. Gen. Laws § 44-11-4.1(g), which requires the Rhode Island Tax Administrator to prescribe and amend, from time to time, rules and regulations as he or she may deem necessary in order that the tax liability of any group of corporations filing as a combined group and each corporation in the combined group, liable to taxation, may be determined, computed, assessed, collected, and adjusted in a manner as to clearly reflect the combined income of the combined group and the individual income of each member of the combined group. These rules and regulations are also promulgated pursuant to R.I. Gen. Laws § 44-1-4, which authorizes and empowers the Rhode Island Tax Administrator to make rules and regulations, as he or she may deem necessary, for the proper administration and enforcement of the tax laws of this state. These rules and regulations have been prepared in accordance with the requirements R.I. Gen. Laws § 42-35-1 et seq. of the Rhode Island Administrative Procedures Act.
280 R.I. Code R. § 280-RICR-20-25-10.2