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<p class="MsoNormal"><b><span style="font-family:"Tahoma",sans-serif">Interest rates<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:6.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">The Rhode Island Division of Taxation today posted the interest rates that will apply for 2016 on overpayments and delinquencies. The rates are based on a formula set in statute. The rates
for the 2016 calendar year are the same as those that apply for the 2015 calendar year: 18% per annum on delinquent tax payments, 3.25% per annum on overpayments. Please click
<a href="http://www.tax.ri.gov/misc/InterestRateChange10302008.php">here</a> for more information.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Tahoma",sans-serif">Corporate tax regulations<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:6.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">The Division of Taxation on Friday posted proposed regulations on apportionment, nexus, and mandatory unitary combined reporting. The Division yesterday modified the postings to change the
email address for submitting public comments. To view the modified postings, click
<a href="http://www.tax.ri.gov/regulations/Proposed/">here</a>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Tahoma",sans-serif">Seminar for tax preparers<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:6.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">The Division of Taxation has posted the agenda for its seminar for tax preparers. Click
<a href="http://www.tax.ri.gov/Tax%20Website/TAX/onlineservices/Agenda%20for%20CCRI%20seminar%20--%20final%2010-08-15.pdf">
here</a> to view it. Tomorrow’s session in Warwick is sold out, but registration is still open for the Newport session on December 10. Click
<a href="http://www.tax.ri.gov/Tax%20Website/TAX/newsletter/Rhode%20Island%20Division%20of%20Taxation%20Newsletter%20--%20Fourth%20Quarter%202015.pdf">
here</a> for more information, <a href="https://ritax.wufoo.com/forms/welcome-tax-preparers/">
here</a> to register.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif"><o:p> </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> </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> </o:p></p>
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