Part 9 - Apportionment of Net Income (280-RICR-20-25-9)
- Section 280-RICR-20-25-9.1 - Purpose
- Section 280-RICR-20-25-9.2 - Authority
- Section 280-RICR-20-25-9.3 - Application
- Section 280-RICR-20-25-9.4 - Severability
- Section 280-RICR-20-25-9.5 - Definitions
- Section 280-RICR-20-25-9.6 - Apportionment - Generally
- Section 280-RICR-20-25-9.7 - Combined Reporting Requirement for Tax Years Beginning on or After January 1, 2015
- Section 280-RICR-20-25-9.8 - Single Sales Factor Apportionment and Market Based Sourcing (applicable to entities taxed as C corporations)
- Section 280-RICR-20-25-9.9 - Three-Factor Apportionment Using Sales, Property and Payroll
- Section 280-RICR-20-25-9.10 - Special Apportionment Formulas - Pre-2015
- Section 280-RICR-20-25-9.11 - Special Apportionment Formulas - 2015 and Thereafter
- Section 280-RICR-20-25-9.12 - Variation of Method of Apportioning Income
- Section 280-RICR-20-25-9.13 - Record Keeping
- Section 280-RICR-20-25-9.14 - Effective Date
- Section 280-RICR-20-25-9.15 - Appendix - Additional Examples