Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-71-11
Low-Income Housing Tax Credit Fund
Official textwebserver.rilegislature.govlast amended
There is hereby established at the department of housing a restricted account known as the low-income housing tax credit fund (the âfundâ) in which all amounts appropriated for the program authorized in this chapter shall be deposited. The fund shall be used for the purpose of securing payment for the redemption of tax credits or for reimbursement to the state for tax credits applied against a taxpayerâs liability.
Amendment history
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
Source: view the official text
In this chapter (12 sections)
- 44-71-1 · Short title
- 44-71-2 · Findings and declarations
- 44-71-3 · Definitions
- 44-71-4 · Establishment of Rhode Island low-income housing tax credit…
- 44-71-5 · Rhode Island low-income housing tax credits
- 44-71-6 · Administration
- 44-71-7 · Recapture
- 44-71-8 · Transferability
- 44-71-9 · Rules and regulations
- 44-71-10 · Reporting
- 44-71-11 · Low-Income Housing Tax Credit Fund
- 44-71-12 · Sunset