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Other Tax Regulations

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Other Tax Regulations
Regulation Number Description Effective Date View
AF90-01 Administrative Rules of Practice and Procedures 5/1/1990 View
AHP 280-RICR-20-00-2 Administrative Hearings Procedures 10/03/2017 Download
AHP 280-RICR-20-00-8 Conduct of Public Hearings 4/23/2018 Download
APR 280-RICR-20-00-3 Access to Public Records 11/30/2017 Download
BDT95-01 Bank Deposits Tax 4/1/1995 Being Amended
BE95-01 Bank Excise Tax Apportionment of Net Income or Loss 1/1/1995 View
CCS11-01 Compassion Center Surcharge 7/1/2011 View
CIG 280-RICR-20-15-1 Cigarette Tax 05/15/2017 Download
CIG 280-RICR-20-15-2 Other Tobacco Products 05/15/2017 Download
CR95-01 Tax Credits/Deductions - Daycare Assistance and Development Tax Credit 1/1/1995 View
CR88-02 Tax Credits/Deductions - Small Business Capital Development 12/31/1988 View
CR88-03 Tax Credits/Deductions - Elective Deduction for New Research and Development Facilities 12/31/1988 View
CR03-04 Tax Credits/Deductions - Investment Tax Credit 1/1/2003 View
CR95-06 Tax Credits/Deductions - Research and Development Property Credit 1/1/1995 View
CR03-07 Tax Credits/Deductions - Research and Development Expenses Credit 1/1/2003 View
CR13-08 Tax Credit/Deductions - Residential Lead Abatement Income Tax Credit 7/1/2013 Download
CR98-09 Tax Credit/Deductions - Tax Incentives for Employers 1/1/1998 View
CR98-10 Tax Credit/Deductions - Disabled Access Credit for Small Business 1/1/1998 View
CR08-13 Tax Credit/Deductions - Historic Preservation Investment Tax Credit 11/10/2008 View
CR13-14 Tax Credit/Deductions - Motion Picture Production Company 12/1/2013 Download
CR14-16 Tax Credit/Deductions - Historic Preservation Tax Credits 2013 2/27/2014 Download
CT88-01 Corporation Tax - Ability to Apportion Net Income 12/31/1988 View
CT 280-20-25-1 Corporation Tax - Amended Returns 4/23/2018 Download
CT94-06 Corporation Tax - Net Operating Loss Deductions 1/1/1994 View
CT88-07 Corporation Tax - Consolidated Returns 12/31/1988 View
CT10-12 Corporation Tax - Exclusion of Distributive Share of Public Service Income 1/1/2011 View
CT98-13 Corporation Tax - Qualified Sub Chapter S Subsidiary Corporations 5/1/1998 View
CT09-11 Rhode Island Jobs Development Act 1/1/2010 Download
CT12-03 Business Corporation Tax - Notice to Administrator of Sale of Assets - Letters of Good Standing 07/01/2012 Download
CT 280-RICR-20-25-5 Business Corporation Tax - Estimated Tax Payments 04/23/2018 Download
CT13-14 Business Corporation Tax - Limited Liability Companies 07/01/2013 Download
CT 280-RICR-20-25-6 Business Corporation Tax - Limited Liability Partnerships and Limited Partnerships 4/23/2018 Download
DR 280-RICR-20-00-5 Procedure in Handling Requests for Issuance of Declaratory Orders 10/03/2017 Download
ELF09-01 Electronic Filing - Preparer Mandate 1/1/2009 View
EFT09-01 Payment of Taxes by Electronic Funds Transfer 1/1/2010 Download
EST09-01 Computation of Estate Tax 1/1/2010 Download
FR03-01 Forms Reproduction 1/1/2003 View
FT09-01 Apportionment of Franchise Tax 1/1/2009 View
MF89-01 Motor Fuel Tax - Exporters 12/31/1989 View
MF89-02 Motor Fuel Tax - Special Fuels 12/31/1989 View
MF89-03 Motor Fuel Tax - Consignments, Loans & Transfers of Fuels 12/31/1989 View
MF89-04 Motor Fuel Tax - Gallonage Adjustment to 60 Degrees Temperature 12/31/1989 View
MF89-05 Motor Fuel Tax - Marine Diesel 12/31/1989 View
MF89-06 Motor Fuel Tax - Purchases of Motor Fuels in Rhode Island by Nonregistered Distributors or Exporters 12/31/1989 View
MF03-07 Motor Fuel Tax - Reports & Payments 1/1/2003 View
MF09-08 Motor Fuel Tax - Biodiesel Fuel 1/1/2010 Download
NRW 280-RICR-20-10-1 Withholding Tax on the Sale of Real Property by Nonresidents 11/30/2017 View
OC98-01 Offers in Compromise 1/1/1998 View
PIT90-01 Personal Income Tax - Family Education Accounts - Taxpayers 5/1/1990 View
PIT90-02 Personal Income Tax - Family Education Accounts - Qualified Depositories 5/1/1990 View
PIT90-03 Personal Income Tax - RI Filing States - NonResident Military Personnel and His/Her Spouse 5/1/1990 View
PIT90-04 Personal Income Tax - Tax Liability Computed By Internal Revenue Service 5/1/1990 View
PIT90-05 Personal Income Tax - Filing Status of a Husband and Wife Where One is a Partial-Year Resident 5/1/1990 View
PIT90-06 Personal Income Tax - Fiscal Year Taxpayers' Method of Computing Rhode Island Tax 5/1/1990 View
PIT98-07 Personal Income Tax - Filing Deadlines: Weekends, Holidays and Mailings 1/1/1998 View
PIT00-08 Personal Income Tax - Underpayment of Estimated Tax Charges - Exceptions and Waiver 1/1/2000 View
PIT03-09 Personal Income Tax - Out-of-State Tax Credit - "Double Resident" 1/1/2003 View
PIT01-10 Personal Income Tax - Extension of Time to File 1/1/2001 View
PIT98-12 Personal Income Tax - Credit for Income Taxes of Other States 1/1/1998 View
PIT90-13 Personal Income Tax - Trust Distributions 5/1/1990 View
PIT90-14 Personal Income Tax - Lottery and Pari-Mutual Winnings and Prizes 5/1/1990 View
PIT97-15 Personal Income Tax - Employers'Withholding 1/1/1997 View
PIT90-16 Personal Income Tax - Resident Beneficiaries' Treatment of Accumulation Distribution by a Trust 5/1/1990 View
PIT00-17 Personal Income Tax - Estimated Payments 1/1/2000 View
PIT91-18 Personal Income Tax - Use of Substitute Rhode Island Blank Income Tax Forms 1/1/1991 View
PIT96-19 Personal Income Tax - W-2 Informational Returns 1/1/1996 View
PIT99-20 Personal Income Tax - Modification of Certain Income of Writers, Composers and Artists 1/1/1999 View
PIT97-21 Personal Income Tax - Taxation of Nonresident Professional Athletes 1/1/1997 View
PIT03-22 Personal Income Tax - Net Operating Loss Limitation 1/1/2003 View
PIT14-23 Personal Income Tax - Tax Preparer Penalties 1/1/2015 Download
PS 280-RICR-20-65-1 Public Service Corporation Tax 4/23/2018 Download
TRR 280-RICR-20-00-4 Taxpayer Rights and Responsibilities 11/30/2017 Download
SST13-01 Streamlined Sales and Use Tax Agreement 5/1/2013 Download
CR15-17 Tax Credit/Deductions - Anchor Institution Tax Credit 10/27/2015 Download
CR15-18 Tax Credit/Deductions - Qualified Jobs Incentive Act of 2015 10/27/2015 Download
CR15-19 Tax Credit/Deductions - Rebuild Rhode Island Tax Credit Program 10/27/2015 Download
CR16-20 Tax Credit/Deductions - Wavemaker Fellowship Program 03/14/2016 Download
CT15-04 Business Corporation Tax -- Apportionment 1/12/2016 View
CT15-02 Business Corporation Tax -- Nexus 1/12/2016 View
CT16-17 Business Corporation Tax - Combined Reporting 01/01/2015 Download
280-RICR-20-25-15 Treatment of Repatriated Income 2017 08/22/2018 Download


Repealed Other Tax Regulations
Regulation Number Description Effective Date View
CR99-05 Tax Credits/Deductions - Credit for Small Business Loan Guaranty Fee 01/01/2011 View
CR99-11 Tax Credit/Deductions - Alternative Fueled Vehicle & Filling Station Tax Credit 01/01/2011 View
CT88-08 Corporation Tax - DISC's/FSC's 01/01/2011 View
HCPA93-01 Health Care Provider Tax - Assessment Rate - Resident Facilities for the Mentally Retarded 01/01/2011 View
PIT90-11 Personal Income Tax - Shareholders of Subchapter S Corporations with RI Source Income 01/01/2011 View
CT03-03 Corporation Tax - Notice to Administrator of Sale of Assets 07/01/2012 View
CT01-10 Corporation Tax - Estimated Tax Payments 07/01/2012 View
CT98-14 Corporation Tax - Limited Liability Companies 07/01/2012 View
SST11-01 Streamlined Sales and Use Tax Agreement - Amended by SST 13-01 5/01/2013 Download
CR95-08 Tax Credit/Deductions - Credit for Lead Paint Removal - Amended by CR 13-08 7/01/2013 View
CT12-14 Business Corporation Tax - Limited Liability Companies 07/01/2013 Download
CR09-01 Tax Credit/Deductions - Motion Picture Production Company - Amended by CR 13-14 12/01/2013 View
CR13-16 Tax Credit/Deductions - Historic Preservation Tax Credits 2013 - Replaced by CR 14-16 02/27/2014 Download
CR02-12 Tax Credit/Deductions - ISO Certification Credit 07/15/2014 View
CT12-15 Corporate Tax - Combined Reporting (pro forma) 11/05/2014 Download
CT88-09 Corporation Tax - Net Worth Tax 11/05/2014 View
CT95-02 Corporation Tax - Nexus for Business Corporation Tax 4/1/1995 View
CT04-04 Corporation Tax - Allocation of Income and Net Worth 1/1/2004 View
CIG89-01 Cigarette Tax - Licenses 12/31/1989 View
CIG95-02 Cigarette Tax - Vending Machines 1/1/1995 View
CIG01-03 Cigarette Tax - Dealers' and Distributors' Reports and Records 1/1/2001 View
CIG89-04 Cigarette Tax - Purchasing and Applying Indicia 12/31/1989 View
CIG89-05 Cigarette Tax - Redemptions and Refunds 12/31/1989 View
CIG89-06 Cigarette Tax - Physical Iventories of Cigarettes and Indicia 12/31/1989 View
CIG89-08 Cigarette Tax - Reports and Records of Carriers, Bailers & Warehousemen 12/31/1989 View
CIG89-09 Cigarette Tax - Distribution of Sample Packages 12/31/1989 View
CIG89-10 Cigarette Tax - Tax Exempt Cigarette Sales 12/31/1989 View
CIG91-11 Cigarette Tax - Minimum Pricing of Cigarettes 4/8/1991 View
NRW91-01 NonResident Withholding - Withholding on Sale of Real Property by NonResidents 11/30/2017 View
NRW95-02 NonResident Withholding - Sale of Real Property by NonResidents 11/30/2017 View
NRW95-03 NonResident Withholding - Sale of Real Property by NonResidents 11/30/2017 View
APR 10-01 Access to Public Records 6/21/2010 Download
LIT90-01 Litter Control - Application and Payment of Litter Control Participation Permit 12/31/1990 View
LIT92-02 Litter Control - Hard-to-Dispose Materials 1/1/1993 View