Section 280-RICR-20-25-10.20 - Tax Administrator's AuthorityA. The Tax Administrator may prescribe and amend, from time to time, rules and regulations as may be deemed necessary so that the tax liability of a combined group - or of any member of the combined group - may be determined, computed, assessed, collected, and adjusted in a manner so as to clearly reflect the combined income of the combined group and the individual income of each member of the combined group.B. Such rules and regulations may include, but are not be limited to, issues such as the inclusion or exclusion of an entity in the combined group, the characterization and sourcing of each member's income, and whether certain common activities constitute the conduct of a unitary business.C. The provisions of this Part shall also apply to affiliated groups making the federal consolidated group election for Rhode Island combined reporting purposes as described in § 10.9 of this Part.280 R.I. Code R. § 280-RICR-20-25-10.20