§ 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.
§ 44-11-3. Filing of returns — Due date.
§ 44-11-4. Returns of affiliated groups of corporations.
§ 44-11-4.1. Combined reporting.
§ 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.
§ 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.
§ 44-11-14.3. 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 Repealed.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.
§ 44-11-22. 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.
§ 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.
§ 44-11-36. 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.
§ 44-11-41. Tax credit for machine tool, metal trade or plastic process technician apprenticeships.
§ 44-11-43. Passive investment treatment.
§ 44-11-44. Annual Rhode Island corporate income and tax data report.