R.I. Gen. Laws § 44-33.2-4.1 — Historic preservation tax credit trust fund

All processing fees collected pursuant to this chapter after June 30, 2008 shall be
deposited in a historic preservation tax credit restricted receipt account within
the historic preservation tax credit trust fund, which shall be used, to the extent
resources are available, to refund or reimburse historic tax credit processing fees
paid by developers as certified by the division of taxation.