Chapter 44-11 - BUSINESS CORPORATION TAX
- Section 44-11-1 - Definitions
- Section 44-11-2 - Imposition of tax
- Section 44-11-2.1 - Surtax
- Section 44-11-2.2 - Pass-through entities - definitions - withholding - returns
- Section 44-11-2.3 - Pass-through entities - election to pay state income tax at the entity level
- Section 44-11-3 - Filing of returns - due date
- Section 44-11-4 - Returns of affiliated groups of corporations
- Section 44-11-4.1 - Combined reporting
- Section 44-11-5 - Extension of time for filing of returns
- Section 44-11-6 - Determination and payment of tax due - Hearings and redeterminations
- Section 44-11-7 - Interest on delinquency payments
- Section 44-11-7.1 - Limitations on assessment
- Section 44-11-8 - Lien on real estate
- Section 44-11-9 - Records, statements, and rules and regulations
- Section 44-11-10 - Returns and statements required to show whether corporation liable
- Section 44-11-11 - "Net income" defined
- Section 44-11-11.1 - Amortization of air or water pollution prevention or hazardous solid waste control facilities
- Section 44-11-11.2 - Definition of "treatment facility"
- Section 44-11-11.3 - Accelerated amortization deductions for certain manufacturers
- Section 44-11-12 - Dividends and interest excluded from net income
- Section 44-11-13 - Entire net income of business wholly within state
- Section 44-11-14 - Allocation of income from business partially within state
- Section 44-11-14.1 - Certified facility apportionment exclusion
- Section 44-11-14.2 - Allocation and apportionment of regulated investment companies and securities brokerage services
- Section 44-11-14.3 - Credit card banks - Allocation and apportionment of income
- Section 44-11-14.4 - Allocation and apportionment - Retirement and pension plans
- Section 44-11-14.5 - International investment management service income
- Section 44-11-14.6 - Allocation and apportionment - Manufacturers
- Section 44-11-15 - Variation of method of allocating income
- Section 44-11-16 - 44-11-18 - [Repealed]
- Section 44-11-19 - Supplemental returns - additional tax or refund
- Section 44-11-20 - Claims for refund - Hearing upon denial
- Section 44-11-21 - Information confidential - Types of disclosure authorized - Penalties for unauthorized disclosure
- Section 44-11-22 - Tax administrator's power to summon witnesses and evidence
- Section 44-11-23 - Service of summons
- Section 44-11-24 - Enforcement of summons
- Section 44-11-25 - Determination of tax without return
- Section 44-11-26 - Pecuniary penalty for failure to file return or to pay tax or for negligence
- Section 44-11-26.1 - Revocation of articles or authority to transact business for nonpayment of tax
- Section 44-11-27 - Pecuniary penalty for fraud
- Section 44-11-28 - Collection of pecuniary penalties
- Section 44-11-29 - Notice to tax administrator of sale of assets - tax due
- Section 44-11-29.1 - Letters of good standing - Fees
- Section 44-11-30 - Examination of taxpayer's records - Witnesses
- Section 44-11-31 - Examinations as to liability of transferee
- Section 44-11-32 - Violations by corporations
- Section 44-11-33 - Violations by individuals
- Section 44-11-34 - Criminal penalty for failure to file return
- Section 44-11-35 - Appeals
- Section 44-11-36 - Liability of fiduciaries
- Section 44-11-37 - General collection powers
- Section 44-11-38 - Collection by writ of execution
- Section 44-11-39 - Tax as debt to state
- Section 44-11-40 - Severability
- Section 44-11-41 - Tax credit for machine tool, metal trade or plastic process technician apprenticeships
- Section 44-11-42 - [Repealed]
- Section 44-11-43 - Passive investment treatment
- Section 44-11-44 - Annual Rhode Island corporate income and tax data report
- Section 44-11-45 - [Repealed]