Title 44, Title 44 Title 44

(a) Subject to the maximum credit provisions set forth in subsections (c) and (d) below, any person, firm, partnership, trust, estate, limited liability company, corporation (whether for profit or nonprofit) or other business entity that incurs qualified rehabilitation expenditur…

(a) To claim the tax credit authorized in this chapter, taxpayers shall apply: (1) To the commission prior to the certified historic structure being placed in service for a certification that the certified historic structure’s rehabilitation will be consistent with the standards …

The tax division and its agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, report, or other state…

Taxpayers who elect and qualify to claim tax credits for the substantial rehabilitation of a certified historic structure pursuant to this chapter are ineligible for any tax credits that may also be available to the taxpayer for the substantial rehabilitation of that particular c…

(a) Taxpayers shall have twelve (12) months from the approval of Part 2 application to commence substantial construction activities related to the subject substantial rehabilitation. Upon commencing substantial construction activities, the taxpayer shall submit an affidavit of co…

(a) Notwithstanding any laws to the contrary, any credit allowed under this chapter for hard construction costs valued at ten million dollars ($10,000,000) or more shall include a requirement that any contractor and subcontractor working on the project shall have an apprenticeshi…

(a) Each taxpayer requesting certification of a completed rehabilitation shall report to the commission and the division of taxation the following information: (1) The number of total jobs created; (2) The number of Rhode Island businesses retained for work; (3) The total amount …