R.I. Gen. Laws § 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.