Rhode Island § 44-26-5 - Declaration of Estimated Tax by Corporations

Full text of Rhode Island Rhode Island General Laws § 44-26-5 — Declaration of Estimated Tax by Corporations, with citation guidance and answers to common questions.

§ 44-26-5. Declaration of Estimated Tax by Corporations

R.I. Gen. Laws § 44-26-5

§ 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.

History of Section.
P.L. 1968, ch. 263, art. 11, § 1.

Source: official Rhode Island text · Last verified 2026-08-27

Frequently Asked Questions About Rhode Island § 44-26-5

What does Rhode Island General Laws § 44-26-5 cover?

Section 44-26-5 ("Declaration of Estimated Tax by Corporations") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Rhode Island § 44-26-5?

A common citation format is "Rhode Island General Laws § 44-26-5" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Rhode Island law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.

How does Rhode Island § 44-26-5 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.