Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 20 - TAX CREDITS/DEDUCTIONS
Part 2 - Research and Development Expenses Credit (280-RICR-20-20-2)
- Section 280-RICR-20-20-2.1 - General
- Section 280-RICR-20-20-2.2 - Definitions
- Section 280-RICR-20-20-2.3 - Calculation of the Credit
- Section 280-RICR-20-20-2.4 - Minimum Tax and Carryover
- Section 280-RICR-20-20-2.5 - Limitation and Order of Credits
- Section 280-RICR-20-20-2.6 - Consolidated Returns
- Section 280-RICR-20-20-2.7 - Division of the Credit
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