§ 44-33.2-6. Election.
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 certified historic structure under the provisions of chapters 33.1 of this title, 64.7 of title 42, and/or 31 of this title.
History of Section.P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2.
Structure Rhode Island General Laws
Chapter 44-33.2 - Historic Structures — Tax Credit
Section 44-33.2-1. - Declaration of purpose.
Section 44-33.2-2. - Definitions.
Section 44-33.2-3. - Tax credit.
Section 44-33.2-4. - Administration.
Section 44-33.2-4.1. - Historic preservation tax credit trust fund.