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 44-33-18. – 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 44-33-9. – 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 […]
Section 44-33-10. – Administration.
§ 44-33-10. Administration. The tax administrator shall make available suitable forms with instructions for claimants, including a form, which may be included with or as part of the individual income tax blank. The claim shall be in a form that the tax administrator prescribes. The tax administrator may prescribe rules and regulations, not inconsistent with […]
Section 44-33-11. – Proof of claim.
§ 44-33-11. Proof of claim. Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, reasonable proof of rent paid, name and address of owner or managing agent of property rented, property taxes accrued, changes of homestead, household membership, household income, size and nature of property […]
Section 44-33-12. – Audits of claim.
§ 44-33-12. Audits of claim. If on audit of any claim filed under this chapter the tax administrator determines the amount to have been incorrectly computed he or she shall redetermine the claim and notify the claimant of the redetermination and his or her reasons for it. The redetermination shall be final unless request for […]
Section 44-33-13. – Denial of claim.
§ 44-33-13. Denial of claim. If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit shall be cancelled and the amount paid may […]