Rhode Island General Laws

R.I. Gen. Laws § 44-11-13 (2026)

Entire net income of business wholly within state

✓ current as of July 2026

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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.

Notes of Decisions

Cited in 1 case, 1977–1977 · leading case: Narragansett Wire Co. v. Norberg, 376 A.2d 1 (R.I. 1977).

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Narragansett Wire Co. v. Norberg, 376 A.2d 1 (R.I. 1977). · cites it 4× “Relying on §44-11-13 he concluded that its entire net income should be apportioned to this state.”

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