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Home » US Law » 2022 Rhode Island General Laws » Title 44 - Taxation » Chapter 44-33.2 - Historic Structures — Tax Credit » Section 44-33.2-4.1. – Historic preservation tax credit trust fund.

§ 44-33.2-4.1. Historic preservation tax credit trust fund.

All processing fees collected pursuant to this chapter after June 30, 2008 shall be deposited in a historic preservation tax credit restricted receipt account within the historic preservation tax credit trust fund, which shall be used, to the extent resources are available, to refund or reimburse historic tax credit processing fees paid by developers as certified by the division of taxation.

History of Section.
P.L. 2008, ch. 6, § 2; P.L. 2008, ch. 7, § 2; P.L. 2008, ch. 100, art. 30, § 2; P.L. 2012, ch. 241, art. 13, § 1.