Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 20 - TAX CREDITS/DEDUCTIONS
Part 12 - Elective Deduction for New Research and Development Facilities (280-RICR-20-20-12)
Section 280-RICR-20-20-12.2 - Time and Scope of Election
Universal Citation: 280 RI Code of Rules 20 20 12.2
Current through September 18, 2024
The election provided by R.I. Gen. Laws § 44-31-1 may be made for any taxable year beginning on or after July 1, 1974, but only if made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof).
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