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In page Exoplanet:

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The rings of the Solar System's gas giants are aligned with their planet's equator. However, for exoplanets that orbit close to their star, tidal forces from the star would lead to the outermost rings of a planet being aligned with the planet's orbital plane around the star. A planet's innermost rings would still be aligned with the planet's equator so that if the planet has a tilted rotational axis, then the different alignments between the inner and outer rings would create a warped ring system.[4]