Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-71-8
Transferability
Official textwebserver.rilegislature.govlast amended
All or any portion of unused tax credits issued in accordance with the provisions of this chapter may be transferred, sold, or assigned to taxpayers eligible under the provisions of this chapter.
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