Rhode Island General Laws Title 44. Taxation § 44-30-37. Credit to trust beneficiary receiving accumulation distribution

A nonresident beneficiary of a trust whose Rhode Island income includes all or part of an accumulation distribution by the trust, as defined in 26 U.S.C. § 665, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to the same limitation as provided by § 44-30-19 with respect to a resident beneficiary.