Chapter 11
Business Corporation Tax

Index of Sections

§ 44-11-1. Definitions.

§ 44-11-2. Imposition of tax.

§ 44-11-2.1. Surtax.

§ 44-11-2.2. Pass-through entities — Definitions — Withholding — Returns.

§ 44-11-2.3. Pass-through entities — Election to pay state income tax at the entity level. [Effective until January 1, 2025.]44-11-2.3. Pass-through entities — Election to pay state income tax at the entity level. [Effective January 1, 2025.]

§ 44-11-3. Filing of returns — Due date.

§ 44-11-4. Returns of affiliated groups of corporations.

§ 44-11-4.1. Combined reporting. [Effective until January 1, 2025.]44-11-4.1. Combined reporting. [Effective January 1, 2025.]

§ 44-11-5. Extension of time for filing of returns.

§ 44-11-6. Determination and payment of tax due — Hearings and redeterminations.

§ 44-11-7. Interest on delinquency payments.

§ 44-11-7.1. Limitations on assessment.

§ 44-11-8. Lien on real estate.

§ 44-11-9. Records, statements, and rules and regulations.

§ 44-11-10. Returns and statements required to show whether corporation liable.

§ 44-11-11. “Net income” defined. [Effective until January 1, 2025.]44-11-11. “Net income” defined. [Effective January 1, 2025.]

§ 44-11-11.1. Amortization of air or water pollution prevention or hazardous solid waste control facilities.

§ 44-11-11.2. Definition of “treatment facility”.

§ 44-11-11.3. Accelerated amortization deductions for certain manufacturers.

§ 44-11-12. Dividends and interest excluded from net income.

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

§ 44-11-14. Allocation of income from business partially within state.

§ 44-11-14.1. Certified facility apportionment exclusion.

§ 44-11-14.2. Allocation and apportionment of regulated investment companies and securities brokerage services.

§ 44-11-14.3. Credit card banks — Allocation and apportionment of income.

§ 44-11-14.4. Allocation and apportionment — Retirement and pension plans.

§ 44-11-14.5. International investment management service income.

§ 44-11-14.6. Allocation and apportionment — Manufacturers.

§ 44-11-15. Variation of method of allocating income.

§§ 44-11-16 — 44-11-18. Repealed.

§ 44-11-19. Supplemental returns — Additional tax or refund.

§ 44-11-20. Claims for refund — Hearing upon denial.

§ 44-11-21. Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure.

§ 44-11-22. Tax administrator’s power to summon witnesses and evidence.

§ 44-11-23. Service of summons.

§ 44-11-24. Enforcement of summons.

§ 44-11-25. Determination of tax without return.

§ 44-11-26. Pecuniary penalty for failure to file return or to pay tax or for negligence.

§ 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax. [Effective until January 1, 2025.]44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax. [Effective January 1, 2025.]

§ 44-11-27. Pecuniary penalty for fraud.

§ 44-11-28. Collection of pecuniary penalties.

§ 44-11-29. Notice to tax administrator of sale of assets — Tax due.

§ 44-11-29.1. Letters of good standing — Fees.

§ 44-11-30. Examination of taxpayer’s records — Witnesses.

§ 44-11-31. Examinations as to liability of transferee.

§ 44-11-32. Violations by corporations.

§ 44-11-33. Violations by individuals.

§ 44-11-34. Criminal penalty for failure to file return.

§ 44-11-35. Appeals.

§ 44-11-36. Liability of fiduciaries.

§ 44-11-37. General collection powers.

§ 44-11-38. Collection by writ of execution.

§ 44-11-39. Tax as debt to state.

§ 44-11-40. Severability.

§ 44-11-41. Tax credit for machine tool, metal trade or plastic process technician apprenticeships.

§ 44-11-42. Repealed.

§ 44-11-43. Passive investment treatment.

§ 44-11-44. Annual Rhode Island corporate income and tax data report.

§ 44-11-45. Repealed.