{"data":{"id":"us-ri/r.i.-gen.-laws-44-26-5","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-26-5","heading":"Credit against tax.","body":"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.","path":["Title 44 Taxation","Chapter 26 Declaration of Estimated Tax by Corporations"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-26/44-26-5.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:31Z","sha256":"4e052377e4603dcd53bcbbbf159adea544da8b8b9ed2ae63c13dd060e75d5a14","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-26-3-44-26-4","next":"us-ri/r.i.-gen.-laws-44-26-6"},"notice":"GroundRules: Original legal text. Not legal advice."}