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

Rhode Island Statutes

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

Rhode Island § 44-11-13

Title 44Taxation

Ch. 44-11Business Corporation Tax

This text of Rhode Island § 44-11-13 (§ 44-11-13. Entire net income of business wholly within state.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-11-13 (2026).

Text

§ 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.
         

Free access — add to your briefcase to read the full text and ask questions with AI

§ 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.