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-20-20-2.7 - Division of the Credit
Universal Citation: 280 RI Code of Rules 20 20 2.7
Current through September 18, 2024
In the event the taxpayer is a partnership, joint venture or small business corporation, the credit shall be divided in the same manner as income.
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