There is a newer version of the Rhode Island General Laws
2014 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-30 - Personal Income Tax
Section 44-30-23 - Extended credits.
RI Gen L § 44-30-23 (2014) What's This?
§ 44-30-23 Extended credits. – If the allowable credit exceeds the taxes due on the developer's income, the amount of the claim not used as an offset against the income taxes of that taxable year may be carried forward as a credit against subsequent income tax liability. The provision may not exceed five (5) years from the tax year in which the first credit was applied.
History of Section.
(P.L. 1983, ch. 162, § 1.)
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