Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-33.6-10 — Historic preservation tax credit trust fund
All processing fees collected pursuant to this chapter after July 1, 2013, 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 the state for any credits certified
by the division of taxation.
Source: official text