The Rhode Island Division of Taxation this afternoon posted:
- a proposed regulation on apportionment;
- a proposed regulation on mandatory unitary combined reporting; and
- a proposed regulation on nexus (for corporate income tax purposes).
A public hearing on each regulation will be held on December 14, 2015, at the Rhode Island Department of Administration building, One Capitol Hill, Providence. Details about the hearing and about the submission of public comments are included in the proposed regulations as posted.