Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-42-4
Certification
Official textwebserver.rilegislature.govlast amended
A taxpayer shall not be allowed a credit under § 44-42-2 with respect to the contribution of tangible personal property to an institution of higher education unless the taxpayer receives from the institution a written statement representing that the property will be used by the institution in this state in a manner that satisfies the requirements prescribed in this chapter.
Amendment history
History of Section. P.L. 1985, ch. 244, § 1.
Source: view the official text
In this chapter (5 sections)
- 44-42-1 · Short title
- 44-42-2 · Tax credit
- 44-42-3 · Definitions
- 44-42-4 · Certification
- 44-42-5 · Limitation on credit