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U.S. State Codes
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Rhode-Island
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Title 44 - Taxation
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Chapter 44-32 Elective Deduction for Research a...
Chapter 44-32 Elective Deduction for Research and Development Facilities
Section 44-32-1 Elective deduction against allocated entire net income.
Section 44-32-2 Credit for research and development property acquired, constructed, or reconstructed or erected after July 1, 1994.
Section 44-32-3 Credit for qualified research expenses.