§ 44-33.6-6. Election — Limitations.
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. Neither taxpayers nor assignees may apply any tax credits issued in accordance with this section until fiscal year 2014.
History of Section.P.L. 2013, ch. 144, art. 22, § 2.
Structure Rhode Island General Laws
Chapter 44-33.6 - Historic Preservation Tax Credits 2013
Section 44-33.6-1. - Declaration of purpose.
Section 44-33.6-2. - Definitions. [Effective until January 1, 2023.]
Section 44-33.6-3. - Tax credit. [Effective until January 1, 2023.]
Section 44-33.6-4. - Administration.
Section 44-33.6-5. - Information requests.
Section 44-33.6-6. - Election — Limitations.
Section 44-33.6-7. - Timing and reapplication.
Section 44-33.6-8. - Historic tax credit apprenticeship requirements.
Section 44-33.6-9. - Reporting requirements.
Section 44-33.6-10. - Historic preservation tax credit trust fund.