Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 25 - Business Corporation Tax
Part 12 - Consolidated Returns (280-RICR-20-25-12)
Section 280-RICR-20-25-12.10 - Sunset Provision

280-20-25 R.I. Code R. § 12.10

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Current through August 19, 2024
Section 280-RICR-20-25-12.10 - Sunset Provision

For tax years beginning after December 31, 2014, C-corporations will no longer file on a consolidated return basis; rather, they will file on a "Combined Report" basis. See Combined Reporting Regulation (§ 10.6 of this Subchapter).

280 R.I. Code R. § 280-RICR-20-25-12.10