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R.I. Gen. Laws § 44-26-7

Short taxable years

P.L. 1968, ch. 263, art. 11, § 1.

The application of this chapter to taxable years of less than twelve (12) months is in accordance with regulations prescribed by the tax administrator.

Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.