Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-38-4
Accounting â 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Any person applying for an energy conservation grant pursuant to § 44-39-2 [Repealed.]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(exclusive of the value of the applicantâs own labor) for energy conservation measures as provided in § 44-39-3 [Repealed].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.
Amendment history
History of Section. P.L. 1980, ch. 150, § 1; P.L. 1988, ch. 84, § 37.
Source: view the official text
In this chapter (6 sections)
- 44-38-1 · Purpose
- 44-38-2 · Energy conservation grant
- 44-38-3 · Qualified energy-saving items
- 44-38-4 · Accounting â Rules and regulations
- 44-38-5 · Applicability
- 44-38-6 · Repealed