§ 44-39.1-1. Employment tax credit. An employer who participates in the bonus program in conjunction with chapter 6.3 of title 40 shall be eligible for a tax credit as set forth in § 40-6.3-4. History of Section.P.L. 1985, ch. 247, § 2; P.L. 1986, ch. 393, § 1.
§ 44-39.1-2. Credit provisions. (a) The credit is not refundable but may be applied against the tax liability imposed against a taxpayer pursuant to chapters 11, 13, 14, 15, 17 and 30 of this title. (b) The credit allowed under this chapter for any taxable year shall not reduce the tax due for that year […]
§ 44-39.1-3. Certificates. An employer shall not be allowed a credit under § 44-39.1-2 for any taxable year with respect to the bonus program under chapter 6.3 of title 40 unless the employer obtains a written certificate by the director of human services that the employer has complied with the provisions of chapter 6.3 of […]
§ 44-39.1-4. Administration. The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator prescribes. The tax administrator shall prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter. History of Section.P.L. 1986, ch. […]
