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-20-20-2.7 - Division of the Credit

280 R.I. Code R. 280-RICR-20-20-2.7

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Current through December 26, 2024
Section 280-RICR-20-20-2.7 - Division of the Credit

In the event the taxpayer is a partnership, joint venture or small business corporation, the credit shall be divided in the same manner as income.

280 R.I. Code R. 280-RICR-20-20-2.7