Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-48.3-9 — Administration
(a) The commerce corporation may adopt implementation guidelines, directives, criteria,
rules and regulations pursuant to chapter 35 of title 42 (âadministrative procedures actâ) as are necessary to implement this chapter, including,
but not limited to: the enumeration of specific targeted industries; specific delineation
of the incentive areas; the promulgation of procedures and forms necessary to apply
for a tax credit, including the enumeration of the certification procedures and allocation
of tax credits; and provisions for tax credit applicants to be charged an initial
application fee, and ongoing service fees, to cover the administrative costs related
to the tax credit.
(b) For businesses adding jobs on the basis of a future federal procurement, the commerce
corporation shall establish specific procedures.
(c) The division of taxation shall adopt rules as are necessary to implement this chapter.
Source: official text