Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 5 - Estimated Tax Payments (280-RICR-20-25-5)
Section 280-RICR-20-25-5.7 - Credit Against Tax
Universal Citation: 280 RI Code of Rules 20 25 5.7
Current through September 18, 2024
All payments of any advance or installment payment, for any taxable year is allowed as a credit to the corporation against the tax imposed upon the corporation for the taxable year under the provisions of any of the chapters enumerated in R.I. Gen. Laws § 44-26-1.
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