Section 44-33-18. – Extension of time for filing claims.
§ 44-33-18. Extension of time for filing claims. In case of sickness, absence, or other disability, or if, in his or her judgment, good cause exists, the tax administrator may extend for a period not to exceed six (6) months the time for filing claim. History of Section.P.L. 1977, ch. 237, § 1.
Section 44-33-19. – Severability.
§ 44-33-19. Severability. If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portions of this chapter. History of Section.P.L. 1977, ch. 237, § 1.
Section 44-33-15. – Appeals.
§ 44-33-15. Appeals. Any person aggrieved by the decision of the tax administrator denying in whole or in part relief claimed under this chapter, except when the denial is based upon late filing of claim for relief or is based upon a redetermination of rent constituting property taxes accrued as not at arms length, may […]
Section 44-33-16. – Public assistance funds excluded.
§ 44-33-16. Public assistance funds excluded. A claim for relief under this chapter filed by a recipient of public assistance funds shall exclude all taxes or rent paid from the monies during the period for which the claim is filed. History of Section.P.L. 1977, ch. 237, § 1.
Section 44-33-17. – Disallowance of certain claims.
§ 44-33-17. Disallowance of certain claims. A claim shall be disallowed, if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this chapter. History of Section.P.L. 1977, ch. 237, § 1.
Section 44-33-5. – Claim as income tax credit or rebate from state funds.
§ 44-33-5. Claim as income tax credit or rebate from state funds. Subject to limitations provided in this chapter, a claimant may claim in any year as a credit against Rhode Island personal income taxes due on his or her income, property taxes accrued, or rent constituting property taxes accrued in the preceding calendar year. […]
Section 44-33-6. – Filing date.
§ 44-33-6. Filing date. No claim with respect to property taxes accrued or with respect to rent constituting property taxes accrued shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is […]
Section 44-33-7. – Satisfaction of outstanding liabilities.
§ 44-33-7. Satisfaction of outstanding liabilities. The amount of any claim payable under this chapter may be applied by the division of taxation against any outstanding liability on the books of the division or against any debt owed to a “claimant agency,” as defined in § 44-30.1-1, subject to the collection by setoff of a […]
Section 44-33-8. – One claim per household.
§ 44-33-8. One claim per household. Only one claimant per household per year shall be entitled to relief under this chapter. History of Section.P.L. 1977, ch. 237, § 1.
Section 44-33-9. – Computation of credit.
§ 44-33-9. Computation of credit. The amount of any claim made pursuant to this chapter shall be determined as follows: (1) For any taxable year, a claimant is entitled to a credit against his or her tax liability equal to the amount by which the property taxes accrued or rent constituting property taxes accrued upon […]