Chapter 26 Declaration of Estimated Tax by Corporations
R.I. Gen. Laws § 44-26-7
§ 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.