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Title 44 — Taxation
> CHAPTER 44-32 — Elective Deduction for Research and Development Facilities
Rhode Island CHAPTER 44-32 — Elective Deduction for Research and Development Facilities
Rhode Island Code
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§ 44-32-1 — Elective deduction against allocated entire net income.
§ 44-32-2 — Credit for research and development property acquired, constructed, or reconstructed or erected after July 1, 1994.
§ 44-32-3 — Credit for qualified research expenses.