§ 44-30.3-6. Filing date.
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.
History of Section.P.L. 2004, ch. 595, art. 17, § 11.
Structure Rhode Island General Laws
Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit
Section 44-30.3-1. - Residential lead abatement tax relief — Limitation.
Section 44-30.3-2. - Residential lead abatement tax relief — Income eligibility.
Section 44-30.3-3. - Definitions.
Section 44-30.3-4. - Claim is personal.
Section 44-30.3-5. - Claim as income tax credit or rebate from state funds.
Section 44-30.3-6. - Filing date.
Section 44-30.3-7. - Satisfaction of outstanding liabilities.
Section 44-30.3-8. - Administration.
Section 44-30.3-9. - Proof of claim.
Section 44-30.3-10. - One abatement claim per dwelling unit.
Section 44-30.3-11. - Three dwelling units per claimant.
Section 44-30.3-12. - Denial of claim.
Section 44-30.3-13. - Appeals.