280 R.I. Code R. 280-RICR-20-20-2.2

Current through December 26, 2024

Section 280-RICR-20-20-2.2 - Definitions

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