Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 20 - TAX CREDITS/DEDUCTIONS
Part 2 - Research and Development Expenses Credit (280-RICR-20-20-2)
Section 280-RICR-20-20-2.6 - Consolidated Returns

280 R.I. Code R. 280-RICR-20-20-2.6

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Current through December 26, 2024
Section 280-RICR-20-20-2.6 - Consolidated Returns

The credit allowed shall only be allowed against the tax of that corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated return.

280 R.I. Code R. 280-RICR-20-20-2.6