Section 280-RICR-20-25-12.2 - DefinitionsA. "Affiliated group" mean two or more corporations connected through stock ownership with a common parent corporation, if1. at least ninety-five percent of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and2. the common parent corporation owns directly at least ninety-five percent of the stock of at least one of the other corporations. The term "stock" does not include nonvoting stock which is limited and preferred as to dividends.B. "Consolidated return period" means any taxable year for which a consolidated return is made.C. "Subsidiary" means a corporation (other than the common parent) which is a member of the affiliated group during any part of the consolidated return period.D. "Tax" Means tax imposed under R.I. Gen. Laws Chapter 44-11 and includes any interest, penalties, additional amount, or addition to the tax payable in respect thereof.280 R.I. Code R. § 280-RICR-20-25-12.2