Research and Development Expenses Credit (280-RICR-20-20-2)


280-RICR-20-20-2 ACTIVE RULE

My Page Title

2.1General

2.2Definitions

2.3Calculation of the Credit

2.4Minimum Tax and Carryover

2.5Limitation and Order of Credits

2.6Consolidated Returns

2.7Division of the Credit


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 20 Tax Credits/Deductions
Part 2 Research and Development Expenses Credit (280-RICR-20-20-2)
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.