Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 25 - Business Corporation Tax
Part 14 - Qualified Sub Chapter S Subsidiary Corporations (280-RICR-20-25-14)
Section 280-RICR-20-25-14.1 - Purpose

280 R.I. Code R. 280-RICR-20-25-14.1

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Current through October 25, 2024
Section 280-RICR-20-25-14.1 - Purpose

The purpose of this regulation is to implement R.I. Gen. Laws Chapter 44-11. This amendment requires a Sub Chapter S Corporation parent and its Qualified Sub Chapter S Subsidiaries to each obtain a federal employer identification number.

280 R.I. Code R. 280-RICR-20-25-14.1