There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-26 - Declaration of Estimated Tax by Corporations
§ 44-26-5 - Credit against tax.
SECTION 44-26-5
§ 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.
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