Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 25 - Business Corporation Tax
Part 8 - Nexus (280-RICR-20-25-8)
Section 280-RICR-20-25-8.1 - Purpose

280 R.I. Code R. 280-RICR-20-25-8.1

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Current through December 26, 2024
Section 280-RICR-20-25-8.1 - Purpose

These rules and regulations implement R.I. Gen. Laws §§ 44-11-1, 44-11-2, 44-11-4.1, 44-11-14, and other sections within R.I. Gen. Laws Chapters 44-11. These sections allow taxation of net income from businesses within and partially within the state.

280 R.I. Code R. 280-RICR-20-25-8.1