{"data":{"id":"us-ri/r.i.-gen.-laws-44-11-13","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-11-13","heading":"Entire net income of business wholly within state.","body":"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.","path":["Title 44 Taxation","Chapter 11 Business Corporation Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-11/44-11-13.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:24Z","sha256":"2913280379d28a6a587eba42447679447418d067c18a10d05d50b17594973f73","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-11-12","next":"us-ri/r.i.-gen.-laws-44-11-14"},"notice":"GroundRules: Original legal text. Not legal advice."}