R.I. Gen. Laws § 44-38-4 — Accounting — Rules and regulations

(a) Any person applying for an energy conservation grant pursuant to § 44-39-2 [Repealed.] shall file an informational tax return with the division of taxation.
The division of taxation shall then reserve an appropriate amount for a period of
sixty (60) days. Before the expiration of the sixtieth day, the applicant shall present
an itemized receipt for all sums expended (exclusive of the value of the applicant’s
own labor) for energy conservation measures as provided in § 44-39-3 [Repealed]. In case of multiple ownership or tenancy, the grant shall be divided
according to the interest of eligible owners or renters as they appear.
(b) The tax administrator shall promulgate rules and regulations to effectuate the purposes
of this chapter.