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2012 Directives

  • Directive 12-7: Section 35A Penalty for Underpayment of Tax Required to be Shown on Return

    Tax Administration

  • Directive 12-6: Application of Sales Tax to G.L. c. 90, s. 20E(i) Parking Violation Surcharge in Car Leasing/Rental Transactions

    Sales and Use Tax

  • Directive 12-5: Procedure for Inclusion in Annual List of Corporations for Property Tax and Other Purposes

    Property/Corp

  • Directive 12-4: Application of Sales Tax to Sales and Redemption of Qualifying Promotional Vouchers

    Sales and Use Tax

  • Directive 12-3: Net Operating Loss Carryforward Transitional Rules for S Corporations and their Qualified S Corporation Subsidiaries

    Corp/Income

  • Directive 12-2: Scope of Certain Permissible Activities and Use of a Security Corporation

    Corporate Excise

  • Revised Directive 12-1: G.L. c. 62, s. 6(a) Credit for Taxes Paid to Another Jurisdiction: Insurance Fund Payments Made Pursuant to Rhode Island Law

    Personal Income Tax (DD 12-1 revokes LR 77-10)

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