R.I. Gen. Laws § 44-11-13

Current through 2024 Public Law 457

Section 44-11-13 - Entire net income of business wholly within state

In the case of a taxpayer deriving all its income from sources within this state or engaging in activities or transactions wholly within this state for the purpose of profit or gain, or where the taxpayer does not have a regular place of business outside this state other than a statutory office, its entire net income shall be apportioned to this state.

G.L. 1938, ch. 37, § 6; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-13; P.L. 1961, ch. 83, § 1; P.L. 1964, ch. 66, § 2.