Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 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

280-20-20 R.I. Code R. § 12.2

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Current through June 20, 2024
Section 280-RICR-20-20-12.2 - Time and Scope of Election

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).

280 R.I. Code R. § 280-RICR-20-20-12.2