Title 44, Title 44 Title 44

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 may appeal the decision of the tax administrator to the sixth (6th) division of the …

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 a claim.

If any provision of this chapter, or its application to any person or circumstances, is held unconstitutional or otherwise invalid, the remaining provisions of this chapter and the application of the provisions to other persons or circumstances, other than those to which it is he…

Claims shall be paid based on the following requirements: (a) A claimant whose household income was equal to or less than thirty-five thousand two-hundred dollars ($35,200) during the year for which the claim was filed will have their claim paid prior to the payment of other clai…

As used in this chapter: (1) “Claimant” means a property owner or lessee, who has filed a claim under this chapter and was domiciled in this state for the entire calendar year for which he or she files a claim for relief under this chapter. In the case of a claim for rented or le…

The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amou…

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. If the allowable amount of the claim exceeds the income taxes due on the claimant’s income, or if there are no Rhode …

No claim 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 applied or a rebate granted on taxes accrued in the proceeding calendar year.

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 person…

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 pres…

Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, written proof of lead hazard reduction or mitigation costs paid, name and address of owner or managing agent of property rented, and written certification that the required …