280-20-55 R.I. Code R. § 6.5
Current through June 20, 2024
Fiscal year taxpayers are those taxpayers who, for Federal income tax purposes as well as for Rhode Island income tax purposes, have tax years other than calendar years. Fiscal year taxpayers may include estates and trusts as well as individuals.
280 R.I. Code R. § 280-RICR-20-55-6.5