280-20-25 R.I. Code R. § 10.3
These rules and regulations shall be liberally construed so as to permit the Division of Taxation to effectuate the purpose of R.I. Gen. Laws § 44-11-4.1 et seq., as well as other provisions of R.I. Pub. Laws 2014, Chapter 145, Art. 12, which changed the Rhode Island corporate income tax structure to one of mandatory unitary combined reporting in lieu of separate entity reporting for tax years beginning on or after January 1, 2015, as well as other applicable state laws and regulations. This regulation explains Rhode Island's mandatory unitary combined reporting regime for entities that are treated as C corporations for federal income tax purposes. All examples in this regulation are provided solely for the purpose of illustrating basic concepts that are set forth in the rules herein, and may not introduce all relevant considerations. Such examples shall not serve as precedents in administrative hearings or other legal proceedings, and are not intended to cover all possible situations.
280 R.I. Code R. § 280-RICR-20-25-10.3