Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-30-23
Extended credits
Official textwebserver.rilegislature.govlast amended
If the allowable credit exceeds the taxes due on the developerâs 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.
Amendment history
History of Section. P.L. 1983, ch. 162, § 1.
Source: view the official text
In this chapter (40 sections)
- 44-30-2.8 · Net operating loss deduction
- 44-30-2.9 · Refund deduction for contribution to the Rhode Island…
- 44-30-2.10 · Alternative flat tax rate
- 44-30-2.11 · Refund deduction for contribution to the substance use and…
- 44-30-2.12 · Refund deduction for contribution to the behavioral health…
- 44-30-3 · Optional tax tables for resident individuals
- 44-30-4 · Accounting periods and methods
- 44-30-5 · âResidentâ and ânonresidentâ defined
- 44-30-6 · Meaning of terms
- 44-30-7 · Amortization of air or water pollution control facilities
- 44-30-11 · Resident husband and wife
- 44-30-12 · Rhode Island income of a resident individual
- 44-30-15 · Resident partners
- 44-30-16 · Rhode Island income of a resident estate or trust
- 44-30-17 · Share of a resident estate, trust, or beneficiary in Rhode…
- 44-30-18 · Credit for income taxes of other states
- 44-30-19 · Credit to trust beneficiary receiving accumulation…
- 44-30-20 · Tax credit for installation costs to hydroelectric power…
- 44-30-21 · Hydroelectric development tax credit â Definitions
- 44-30-22 · Tax credit for installation costs
- 44-30-23 · Extended credits
- 44-30-24 · Tax credit for art
- 44-30-25 · Modification relating to family education accounts
- 44-30-25.1 · Scituate â Modification relating to medical savings…
- 44-30-26 · Tax credit for surviving spouse
- 44-30-27 · Farm to school income tax credit
- 44-30-31 · Nonresident husband and wife
- 44-30-32 · Rhode Island income of a nonresident individual
- 44-30-33 · Apportionment
- 44-30-34 · Nonresident partners
- 44-30-35 · Rhode Island income of a nonresident estate or trust
- 44-30-36 · Share of a nonresident estate, trust, or beneficiary in…
- 44-30-37 · Credit to trust beneficiary receiving accumulation…
- 44-30-51 · Returns and liabilities
- 44-30-52 · Time and place for filing returns and paying tax
- 44-30-53 · Signing of returns and other documents
- 44-30-54 · Change of resident status during year
- 44-30-55 · Declarations of estimated tax
- 44-30-56 · Payments of estimated tax
- 44-30-57 · Extensions of time