§ 44-26-7. Short taxable years.
The application of this chapter to taxable years of less than twelve (12) months is in accordance with regulations prescribed by the tax administrator.
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 - Repealed.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.