280-20-20 R.I. Code R. § 2.2
Current through June 20, 2024
The terms "qualified research expenses" and "base period research expenses" shall have the same meaning as defined in section 41 of the Internal Revenue Code ( 26 U.S.C. § 41 ), provided, however, that such expenses shall have been incurred in this state after July 1, 1994.
280 R.I. Code R. § 280-RICR-20-20-2.2