110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-38-1. Purpose
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The general assembly finds that elderly persons who own or rent property and who are not required to file either a federal or state income tax return cannot avail themselves of income tax credits or rebates; the general assembly further finds that this situation among elderly per…
R.I. Gen. Laws § 44-38-2. Energy conservation grant
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An owner or renter of a residential dwelling where the dwelling is the owner’s or renter’s principal residence, and where the owner is age sixty-five (65) or over and who is not required under provisions of existing tax law to file with the Rhode Island department of revenue, div…
R.I. Gen. Laws § 44-38-3. Qualified energy-saving items
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Under the provisions of this chapter, the following are those items qualified for grants under the provisions of § 44-38-2: (1) Insulation designed to reduce heat loss or heat gain in a home or in a water heater. (2) Storm or thermal windows or doors for the exterior of the home.…
R.I. Gen. Laws § 44-38-4. Accounting — Rules and regulations
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(a) Any person applying for an energy conservation grant pursuant to § 44-39-2 [Repealed.] shall file an informational tax return with the division of taxation. The division of taxation shall then reserve an appropriate amount for a period of sixty (60) days. Before the expiratio…