Research and Development Property Credit (280-RICR-20-20-14)


280-RICR-20-20-14 ACTIVE RULE

My Page Title

14.1General

14.2Definitions

14.3Rate

14.4Basic Test

14.5Leased/Rented Property

14.6Timing

14.7Limitation, Carryovers and Miscellaneous

14.8Recapture

14.9Federal References


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 20 Tax Credits/Deductions
Part 14 Research and Development Property Credit (280-RICR-20-20-14)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws § 44-1-4

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.