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<p class="MsoNormal"><span style="font-family:&quot;Calibri Light&quot;,sans-serif">Hi, Everyone.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:&quot;Calibri Light&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-family:&quot;Calibri Light&quot;,sans-serif">The Rhode Island Division of Taxation this afternoon posted:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:&quot;Calibri Light&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">&middot;<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]><span style="font-family:&quot;Calibri Light&quot;,sans-serif">a
<a href="http://sos.ri.gov/documents/archives/regdocs/holding/DOTAX/Apportionment%20Regulation%20CT%2015-04.pdf">
proposed regulation on apportionment</a>;<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:&quot;Calibri Light&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">&middot;<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]><span style="font-family:&quot;Calibri Light&quot;,sans-serif">a
<a href="http://sos.ri.gov/documents/archives/regdocs/holding/DOTAX/Combined%20Reporting%20Regulation%20CT%2015-15.pdf">
proposed regulation on mandatory unitary combined reporting</a>; and<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:&quot;Calibri Light&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">&middot;<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]><span style="font-family:&quot;Calibri Light&quot;,sans-serif">a
<a href="http://sos.ri.gov/documents/archives/regdocs/holding/DOTAX/Corporate%20Income%20Tax%20Nexus%20Regulation%20CT%2015-02.pdf">
proposed regulation on nexus (for corporate income tax purposes)</a>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:&quot;Calibri Light&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-family:&quot;Calibri Light&quot;,sans-serif">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:&quot;Calibri Light&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-variant:small-caps;color:#002060">Neil Downing<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#002060">Chief Revenue Agent<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#002060">Rhode Island Division of Taxation<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#002060">One Capitol Hill<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#002060">Providence R.I. 02908<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#002060"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#002060"><a href="mailto:Neil.Downing@tax.ri.gov"><span style="color:#002060">Neil.Downing@tax.ri.gov</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#002060">(401) 574-8115<o:p></o:p></span></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
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