§ 44-26-5. Credit against tax.
All payments of any advance or any installment payment, for any taxable year is allowed as a credit to the corporation against the tax imposed upon the corporation for the taxable year under the provisions of any of the chapters enumerated in § 44-26-1 or any act or acts in lieu of § 44-26-1, and under any act or acts in addition to or amendment of § 44-26-1.
History of Section.P.L. 1968, ch. 263, art. 11, § 1.
Structure Rhode Island General Laws
Chapter 44-26 - Declaration of Estimated Tax by Corporations
Section 44-26-1. - Definitions and purpose.
Section 44-26-2.1. - Declaration — Due date — Payment — Interest.
Section 44-26-3, 44-26-4. - Repealed.
Section 44-26-5. - Credit against tax.
Section 44-26-7. - Short taxable years.
Section 44-26-8. - Failure to file.
Section 44-26-9. - Willful failure.