reglab/housing_qa huggingface dataset:
RI Gen L § 44-33.4-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program|Section 44-33.4-9 - Taxation on services prohibited.

§ 44-33.4-9. Taxation on services prohibited.In no instance shall the amount by which a person's property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unemployment insurance, for the purposes of workers' compensation, or any other applicable provisions of the Rhode Island general laws.History of Section.P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
RI Gen L § 44-33.5-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program|Section 44-33.5-1 - Program established.

§ 44-33.5-1. Program established.A senior resident property tax service credit program is established, beginning July 1, 2008, to allow qualified senior residents, as determined by the provisions of this section, to receive limited real estate tax credits in exchange for services provided to the town of Bristol municipal government, as described in this chapter.History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
RI Gen L § 44-33.5-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program|Section 44-33.5-2 - Age and income limits.

§ 44-33.5-2. Age and income limits.Taxpayers qualifying for a senior resident property tax service credit must be sixty-five (65) years of age or over by July 1, 2008 to earn property tax credit relief under this program, reside at the property as a full-time resident or residents, and have a gross annual income from all sources at or below the moderate-income level for Bristol County for the previous calendar year as published by the U.S. Department of Housing and Urban Development for a two-person household for jointly held property or in the case of a single person, at or below the published level as aforementioned for a one-person household.History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
RI Gen L § 44-33.5-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program|Section 44-33.5-3 - Ownership.

§ 44-33.5-3. Ownership.The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of or have a life estate interest in the respective real estate to which the credit will apply. If the property is held in trust, the beneficiary or beneficiaries of the trust must be the taxpayer or taxpayers applying for the senior resident property tax service credit program.History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
RI Gen L § 44-33.5-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program|Section 44-33.5-4 - Maximum abatement and hourly rate.

§ 44-33.5-4. Maximum abatement and hourly rate.The maximum credit taxpayers may earn is five hundred dollars ($500) per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed.History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
RI Gen L § 44-33.5-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program|Section 44-33.5-5 - Personal exemptions and deferrals.

§ 44-33.5-5. Personal exemptions and deferrals.Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provisions of the general or public law, or town of Bristol ordinances.History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
RI Gen L § 44-33.5-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program|Section 44-33.5-6 - Adoption of local program rules.

§ 44-33.5-6. Adoption of local program rules.The Bristol town administrator may establish rules and procedures for the senior property tax service credit program. Theses rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their services.History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
RI Gen L § 44-33.5-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program|Section 44-33.5-7 - Certification of service.

§ 44-33.5-7. Certification of service.The board, officer or department supervising the senior taxpayer's service must certify to the assessor the hour of service performed by the taxpayer before the actual tax for the fiscal year is committed. The certification must state the amount actually earned as of that time. Services performed after that date shall be credited toward the next fiscal year's actual tax bill to the extent they are consistent with the program rules established by the town administrator. A copy of the certification must also be provided to the senior program participant prior to the actual tax bill being issued.History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
RI Gen L § 44-33.5-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program|Section 44-33.5-8 - Status of volunteers.

§ 44-33.5-8. Status of volunteers.Senior taxpayers performing services in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The town of Bristol will be liable for damages for injuries to third parties and for indemnification of the seniors to the same extent as they are in the case of injuries caused by regular municipal employees.History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
RI Gen L § 44-33.5-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program|Section 44-33.5-9 - Taxation on services prohibited.

§ 44-33.5-9. Taxation on services prohibited.In no instance shall the amount by which a person's property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unemployment insurance, for the purposes of workers' compensation, or any other applicable provisions of the Rhode Island general laws.History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
RI Gen L § 44-33.6-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.6 - Historic Preservation Tax Credits 2013|Section 44-33.6-1 - Declaration of purpose.

§ 44-33.6-1. Declaration of purpose.The general assembly finds and declares that Rhode Island's historic structures continue to experience high vacancy rates and physical deterioration, particularly in Rhode Island's central business districts. Without adding economic incentive, these structures are not viable for the redevelopment and reuse by modern commercial, residential or manufacturing enterprises and will continue their physical deterioration. The redevelopment and reuse of these historic structures are of critical importance to the economic measures and will assist in stimulating the reuse and redevelopment of historic structures and will improve property values, foster civic beauty, create employment opportunities, enhance commerce, and promote public education, pleasure, and welfare. Furthermore, during this unprecedented economic climate, many in the building and construction trades, and related service industries, have been severely impacted. The redevelopment and reuse of these historic structures will serve as a vital catalyst in the recovery of these trades and services, in addition to stimulating various other related economic benefits and business activities. The purpose of this chapter is to create economic incentives for the purpose of stimulating the redevelopment and reuse of Rhode Island's historic structures, as well as to generate the positive economic and employment activities that will result from such redevelopment and reuse.History of Section.P.L. 2013, ch. 144, art. 22, § 2.
RI Gen L § 44-33.6-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.6 - Historic Preservation Tax Credits 2013|Section 44-33.6-5 - Information requests.

§ 44-33.6-5. Information requests.The tax division and its agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the tax administrator or his or her agent deems pertinent or material in determining the eligibility for credits claimed and may request information from the commission, and the commission shall provide the information in all cases, to the extent not otherwise prohibited by statute.History of Section.P.L. 2013, ch. 144, art. 22, § 2.
RI Gen L § 44-33.6-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.6 - Historic Preservation Tax Credits 2013|Section 44-33.6-6 - Election - Limitations.

§ 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.
RI Gen L § 44-33.6-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.6 - Historic Preservation Tax Credits 2013|Section 44-33.6-7 - Timing and reapplication.

§ 44-33.6-7. Timing and reapplication.(a) Taxpayers shall have twelve (12) months from the approval of Part 2 application to commence substantial construction activities related to the subject substantial rehabilitation. Upon commencing substantial construction activities, the taxpayer shall submit an affidavit of commencement of substantial construction to the commission, together with evidence of the requirements having been satisfied. Furthermore, after commencement of substantial construction activities, no project shall remain idle prior to completion for a period of time exceeding six (6) months. In the event that a taxpayer does not commence substantial construction activities within twelve (12) months from the approval of Part 2 application, or in the event that a project remains idle prior to completion for a period of time exceeding six (6) months, the subject taxpayer shall forfeit all fees paid prior to such date and its then-current contract for tax credits shall be deemed null and void, and shall terminate without need for further action or documentation. Upon any such forfeiture and termination, a taxpayer may re-apply for tax credits pursuant to this chapter; however, notwithstanding anything contained herein to the contrary, one hundred percent (100%) of the fees required shall be paid upon reapplication and the fees shall be non-refundable. Additionally, any taxpayer reapplying for tax credits pursuant to this section shall be required to submit evidence with its application establishing the reason for delay in commencement or the project sitting idle, as the case may be, and provide evidence, reasonably satisfactory to the commission, that the condition or event causing same has been resolved. All taxpayers shall submit a reasonably detailed project timeline to the commission together with the Part 2 application. The provisions of this section shall be further detailed and incorporated into the form of contract for tax credits used in connection with this chapter.(b) Notwithstanding any other provision of law to the contrary, projects that have been approved for historic preservation tax credits and have been funded through the cultural arts and the economy grant program, as enacted in P.L. 2014, ch. 145, and whose contract for tax credits would expire on December 31, 2019, are not subject to the provisions of this section and shall remain in full force and effect until December 31, 2022.History of Section.P.L. 2013, ch. 144, art. 22, § 2; P.L. 2019, ch. 291, § 1; P.L. 2019, ch. 88, art. 5, § 14.
RI Gen L § 44-33.6-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.6 - Historic Preservation Tax Credits 2013|Section 44-33.6-8 - Historic tax credit apprenticeship requirements.

§ 44-33.6-8. Historic tax credit apprenticeship requirements.(a) Notwithstanding any laws to the contrary, any credit allowed under this chapter for hard construction costs valued at ten million dollars ($10,000,000) or more shall include a requirement that any contractor and subcontractor working on the project shall have an apprenticeship program as defined herein for all apprenticeable crafts that will be employed on the project at the time of bid. The provisions of this section shall only apply to contractors and subcontractors with five (5) or more employees. For purposes of this section, an apprenticeship program is one that is registered with and approved by the United States department of labor in conformance with 29 C.F.R. part 29 and 29 C.F.R. part 30.(b) The department of labor and training must provide information and technical assistance to affected governmental, quasi-governmental agencies, and any contractors awarded projects relative to their obligations under this statute.(c) The department of labor and training may also impose a penalty of up to five hundred dollars ($500) for each calendar day of noncompliance with this section, as determined by the director of labor and training. Mere errors and/or omissions shall not be grounds for imposing a penalty under this subsection.(d) Any penalties assessed under this statute shall be paid to the general fund.(e) To the extent that any of the provisions contained in this section conflict with the requirements for federal aid contracts, federal law and regulations shall control.History of Section.P.L. 2013, ch. 144, art. 22, § 2; P.L. 2021, ch. 395, § 15, effective July 14, 2021.
RI Gen L § 44-33.6-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.6 - Historic Preservation Tax Credits 2013|Section 44-33.6-9 - Reporting requirements.

§ 44-33.6-9. Reporting requirements.(a) Each taxpayer requesting certification of a completed rehabilitation shall report to the commission and the division of taxation the following information:(1) The number of total jobs created;(2) The number of Rhode Island businesses retained for work;(3) The total amount of qualified rehabilitation expenditures;(4) The total cost of materials or products purchased from Rhode Island businesses;(5) Such other information deemed necessary by the tax administrator.(b) Any agreements or contracts entered into under this chapter by the division, the commission, or the commerce corporation and the taxpayer shall be sent to the division of taxation and be available to the public for inspection by any person and shall be published by the tax administrator on the tax division website.(c) By August 15th of each year the division of taxation shall report the name, address, and amount of tax credit received for each credit recipient during the previous state fiscal year to the governor, the chairpersons of the house and senate finance committees, the house and senate fiscal advisors, and the department of labor and training. This report shall be available to the public for inspection by any person and shall be published by the tax administrator on the tax division website.(d) By September 1st of each year the division of taxation shall report in the aggregate the information required under subsection (a) of this section. This report shall be available to the public for inspection by any person and shall be published by the tax administrator on the tax division website.(e) By September 1, 2018, and biennially thereafter the division of taxation shall report in the aggregate the total number of approved projects, project costs, and associated amount of approved tax credits.History of Section.P.L. 2013, ch. 144, art. 22, § 2.
RI Gen L § 44-33.6-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.6 - Historic Preservation Tax Credits 2013|Section 44-33.6-10 - Historic preservation tax credit trust fund.

§ 44-33.6-10. Historic preservation tax credit trust fund.All processing fees collected pursuant to this chapter after July 1, 2013, shall be deposited in a historic preservation tax credit restricted receipt account within the historic preservation tax credit trust fund, which shall be used, to the extent resources are available, to refund or reimburse the state for any credits certified by the division of taxation.History of Section.P.L. 2013, ch. 144, art. 22, § 2.
RI Gen L § 44-33.6-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.6 - Historic Preservation Tax Credits 2013|Section 44-33.6-11 - Sunset.

§ 44-33.6-11. Sunset.No credits shall be authorized to be reserved pursuant to this chapter on or after June 30, 2022, or upon the exhaustion of the maximum aggregate credits, whichever comes first.History of Section.P.L. 2013, ch. 144, art. 22, § 2; P.L. 2016, ch. 142, art. 13, § 18; P.L. 2017, ch. 302, art. 2, § 2; P.L. 2019, ch. 291, § 1; P.L. 2020, ch. 15, § 22; P.L. 2021, ch. 162, art. 9, § 16, effective July 6, 2021.
RI Gen L § 44-34-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-1 - Motor vehicle and trailer excise tax.

§ 44-34-1. Motor vehicle and trailer excise tax.There is created an excise tax on motor vehicles for the state of Rhode Island. The cities and towns are authorized to administer and collect the excise on registered motor vehicles and trailers in lieu of property tax.History of Section.P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1.
RI Gen L § 44-34-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-4 - Vehicle and trailer tax situs - Apportionment for interstate fleets.

§ 44-34-4. Vehicle and trailer tax situs — Apportionment for interstate fleets.(a) Tax situs of each vehicle or trailer shall be in the town or city of permanent abode of the owner at the end of the calendar year of proration if an individual, or at the principal place of business in this state, if a partnership, corporation, joint stock company, or association, except that if a vehicle or trailer is customarily kept in some other town or city, then tax situs will be in that municipality.(b) Rented or leased vehicles shall have tax situs in the town or city where they are customarily kept by the renter or lessee if the rental or leasing contracts shall be long term. For the purpose of this chapter, long-term contracts are for six (6) months or more. If vehicles are rented or leased for less than six (6) months or on a transient basis, then tax situs for the vehicles shall be the town or city where the leasing company or agency stores the vehicles when they are not being rented or leased.(c) In the case of fleets of vehicles and trailers engaged in interstate commerce the following rules of just apportionment shall apply:(1) If the fleet owner has a terminal where a number of its vehicles are parked, then the average number of vehicles so parked in proportion to its total fleet value shall determine the excise;(2) If the fleet owner does not have vehicles parked in this state but has a pickup and drop-off station, then the number of miles traveled by its fleet in this state in proportion to the total number of miles traveled by its fleet shall be the percentage of the total value of its fleet used to determine the excise.(d) Tax situs for a fleet shall be the town or city where the terminal or station is located.(e) In the case of more than one pickup and drop-off station of a fleet owner located in the state, the communities in which the stations are situated shall share equally the excise levied against the fleet owner.(f) The tax assessor may require an owner to disclose any or all information necessary to determine tax situs and value of the vehicles and trailers that are subject to excise.(g) If the owner fails to supply the requested information, then the tax assessor shall assess the vehicles and trailers at what he or she deems to be their value, and the owner, if overtaxed, shall have no remedy for this assessment.History of Section.P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1.
RI Gen L § 44-34-4.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-4.1 - Exemptions for buses, trucks and trailers in interstate commerce.

§ 44-34-4.1. Exemptions for buses, trucks and trailers in interstate commerce.(a) Notwithstanding any provision of the general laws to the contrary, the operation of a truck, or trailer by a trucking company in interstate commerce shall not be subject to the provisions of the excise tax imposed by this chapter, on the condition that the truck and/or trailer is utilized exclusively in interstate commerce.(b) Notwithstanding any provision of the law or regulation to the contrary, the operation of a bus by a bus company in interstate commerce shall not be subject to the provisions of the excise tax imposed by this chapter, on the condition that the bus is used eighty percent (80%) or more of the time in interstate commerce and provided that the bus company shall provide a properly executed affidavit attesting to the fact that the bus is used no less than eighty percent (80%) of the time in interstate commerce.History of Section.P.L. 1992, ch. 133, art. 51, § 3; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2012, ch. 302, § 2; P.L. 2012, ch. 351, § 2.
RI Gen L § 44-34-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-5 - Veterans' and other property tax exemptions.

§ 44-34-5. Veterans' and other property tax exemptions.(a) Those veterans, gold star parents, and blind persons who qualify for property tax exemption under §§ 30-22-1 — 30-22-4 and §§ 44-3-4, 44-3-5, and 44-3-12 shall have the exemption applied to their real estate and tangible personal property, other than registered vehicles or trailers, in the communities where they reside as prescribed in those sections. However, if there is not sufficient property to exhaust the exemption, the balance of the exemption shall be applied to the excise tax on his or her motor vehicle or trailer.(b) The amount of exemption shall not exceed the amount of excise levied on those vehicles owned by the person.History of Section.P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1.