Rhode Island § 44-11-2.1 § 44-11-2.1. Surtax.

Rhode Island Statutes

§ 44-11-2.1 — § 44-11-2.1. Surtax.

Rhode Island § 44-11-2.1

Title 44Taxation

Ch. 44-11Business Corporation Tax

This text of Rhode Island § 44-11-2.1 (§ 44-11-2.1. Surtax.) 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 § 44-11-2.1 (2026).

Text

§ 44-11-2.1. Surtax.
Each corporation whose taxable year ends on or after March 31, 1991 and before January
            1, 1994 shall annually pay to the state a surtax of 11% on the amount of the tax computed
            under § 44-11-2. The surtax shall be added to the amount of the tax computed under § 44-11-2 in computing the total tax due by the corporation for the taxable year or years under
            this chapter. The estimated tax provisions of chapter 26 of this title shall apply
            to the surtax.
         

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§ 44-11-2.1. Surtax.

Each corporation whose taxable year ends on or after March 31, 1991 and before January 1, 1994 shall annually pay to the state a surtax of 11% on the amount of the tax computed under § 44-11-2. The surtax shall be added to the amount of the tax computed under § 44-11-2 in computing the total tax due by the corporation for the taxable year or years under this chapter. The estimated tax provisions of chapter 26 of this title shall apply to the surtax.