Regulations posted as final

The Rhode Island Division of Taxation today posted, as final, five regulations. The regulations contain no major changes. Their format has been modified in accordance with the new Rhode Island Code of Regulations (a uniform state code), and some of the regulations include minor changes. For example:

• One regulation has been updated so that it lists the new forms for filing amended returns for certain business taxes.
• One regulation involves the conduct of public hearings. It is a standard regulation used by other State agencies.
• A regulation involving estimated tax payments for businesses has been updated to reflect recent changes in law (including the dates on which installments are due).
• A regulation involving limited liability partnerships and limited partnerships sets forth, among other things, the application of filing deadlines and of the annual filing charge (or filing fee).
• A regulation involving the public service corporation tax reflects a recent change in the law involving due dates. 

The Division of Taxation has filed numerous proposed and final regulations of late, and will continue to do so as part of its months-long effort to streamline and re-codify its regulations. The Division intends to post from time to time, on this blog, brief descriptions of some -- but not all -- of the regulatory filings. However, all of the regulatory filings are available to view and to monitor at the Rhode Island Department of State (Secretary of State) website.