§ 44-33-5. Claim as income tax credit or rebate from state funds.
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, property taxes accrued, or rent constituting property taxes accrued in the preceding calendar year. If the allowable amount of the claim exceeds the income taxes due on the claimant’s income, or if there are no Rhode Island personal income taxes due on the claimant’s income, the amount of the claim not used as an offset against income taxes is treated as an overpayment of personal income taxes and refunded to the claimant from balances retained by the general treasurer for general purposes. No interest is allowed on any payment made to a claimant pursuant to this chapter.
History of Section.P.L. 1977, ch. 237, § 1.
Structure Rhode Island General Laws
Chapter 44-33 - Property Tax Relief
Section 44-33-1. - Short title.
Section 44-33-2.1. - Repealed.
Section 44-33-3. - Definitions.
Section 44-33-4. - Claim is personal.
Section 44-33-5. - Claim as income tax credit or rebate from state funds.
Section 44-33-6. - Filing date.
Section 44-33-7. - Satisfaction of outstanding liabilities.
Section 44-33-8. - One claim per household.
Section 44-33-9. - Computation of credit.
Section 44-33-10. - Administration.
Section 44-33-11. - Proof of claim.
Section 44-33-12. - Audits of claim.
Section 44-33-13. - Denial of claim.
Section 44-33-14. - Rental determination.
Section 44-33-16. - Public assistance funds excluded.
Section 44-33-17. - Disallowance of certain claims.