Other Tax Regulations
| Regulation Number |
Description |
Effective Date |
View |
| AF90-01 |
Administrative Rules of Practice and Procedures |
5/1/1990 |
View |
| AHP97-01 |
Administrative Hearings Procedures |
1/1/1997 |
View |
| APR10-01 |
Access to Public Records |
6/21/2010 |
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 |
| 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 |
| 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 |
| CR95-08 |
Tax Credit/Deductions - Credit for Lead Paint Removal |
1/1/1995 |
View |
| 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 |
| CR02-12 |
Tax Credit/Deductions - ISO Certification Credit |
2/1/2002 |
View |
| CR08-13 |
Tax Credit/Deductions - Historic Preservation Investment Tax Credit |
11/10/2008 |
View |
| CR09-01 |
Tax Credit/Deductions - Motion Picture Production Company |
1/1/2009 |
View |
| CT88-01 |
Corporation Tax - Ability to Apportion Net Income |
12/31/1988 |
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 |
| CT00-05 |
Corporation Tax - Amended Returns |
1/1/2000 |
View |
| CT94-06 |
Corporation Tax - Net Operating Loss Deductions |
1/1/1994 |
View |
| CT88-07 |
Corporation Tax - Consolidated Returns |
21/31/1988 |
View |
| CT88-09 |
Corporation Tax - Net Worth Tax |
21/31/1988 |
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 |
| CT12-15 |
Corporate Tax - Combined Reporting (pro forma) |
12/31/2011 |
Download |
| CT12-03 |
Business Corporation Tax - Notice to Administrator of Sale of Assets - Letters of Good Standing |
07/01/2012 |
Download |
| CT12-10 |
Business Corporation Tax - Estimated Tax Payments |
07/01/2012 |
Download |
| CT12-14 |
Business Corporation Tax - Limited Liability Companies |
07/01/2012 |
Download |
| CT12-16 |
Business Corporation Tax - Limited Liability Partnerships and Limited Partnerships |
07/01/2012 |
Download |
| DR03-01 |
Procedure in Handling Requests for Issuance of Declaratory Rulings |
1/1/2003 |
View |
| 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 |
| 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 |
| 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 |
| NRW91-01 |
NonResident Withholding - Withholding on Sale of Real Property by NonResidents |
1/1/1992 |
View |
| NRW95-02 |
NonResident Withholding - Sale of Real Property by NonResidents |
1/1/1995 |
View |
| NRW95-03 |
NonResident Withholding - Sale of Real Property by NonResidents |
1/1/1995 |
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 |
| PS95-01 |
Public Service Corporation Tax |
1/1/1995 |
View |
| TRR98-1 |
Taxpayer Rights and Responsibilities |
1/1/1998 |
View |
| SST13-01 |
Streamlined Sales and Use Tax Agreement |
5/1/2013 |
Download |