Section 280-RICR-20-25-11.1 - Ability to Apportion Net IncomeA. In accordance with R.I. Gen. Laws § 44-11-13, the following types of corporate activity will require that a corporation apportion 100% of its net income to Rhode Island: 1. Deriving all its income sources within Rhode Island; or 2. Engaging in activities or transactions wholly within Rhode Island for the purpose of profit or gain; or3. Not maintaining a regular place of business outside Rhode Island other than a statutory office.280 R.I. Code R. § 280-RICR-20-25-11.1