reglab/housing_qa huggingface dataset:
RI Gen L § 44-38-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-38 - Energy Conservation Grants for the Elderly|Section 44-38-1 - Purpose.

§ 44-38-1. Purpose.The general assembly finds that elderly persons who own or rent property and who are not required to file either a federal or state income tax return cannot avail themselves of income tax credits or rebates; the general assembly further finds that this situation among elderly persons constitutes a negative incentive, and that to provide an energy conservation grant to elderly persons who make expenditures for home improvements designed to increase the energy efficiency of the dwelling is in the public interest.History of Section.P.L. 1980, ch. 150, § 1.
RI Gen L § 44-38-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-38 - Energy Conservation Grants for the Elderly|Section 44-38-2 - Energy conservation grant.

§ 44-38-2. Energy conservation grant.An owner or renter of a residential dwelling where the dwelling is the owner's or renter's principal residence, and where the owner is age sixty-five (65) or over and who is not required under provisions of existing tax law to file with the Rhode Island department of revenue, division of taxation, a state income tax return or a federal income tax return with the internal revenue service or who does not receive a tax rebate for energy conservation, is eligible for a one time energy conservation grant of fifty percent (50%) of any sums expended for the purchase and installation of energy conservation items as prescribed in § 44-38-3 for use in the dwelling. The grant shall not exceed two hundred dollars ($200).History of Section.P.L. 1980, ch. 150, § 1; P.L. 2008, ch. 98, § 53; P.L. 2008, ch. 145, § 53.
RI Gen L § 44-38-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-38 - Energy Conservation Grants for the Elderly|Section 44-38-3 - Qualified energy-saving items.

§ 44-38-3. Qualified energy-saving items.Under the provisions of this chapter, the following are those items qualified for grants under the provisions of § 44-38-2:(1) Insulation designed to reduce heat loss or heat gain in a home or in a water heater.(2) Storm or thermal windows or doors for the exterior of the home.(3) Caulking or weather stripping of exterior doors or windows.(4) Clock thermostats or other automatic energy-saving set-back thermostats.(5) Furnace modifications designed to increase fuel efficiency, including replacement burners, modified flue openings, and ignition systems that replace a gas pilot light.History of Section.P.L. 1980, ch. 150, § 1.
RI Gen L § 44-38-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-38 - Energy Conservation Grants for the Elderly|Section 44-38-4 - Accounting - Rules and regulations.

§ 44-38-4. Accounting — Rules and regulations.(a) Any person applying for an energy conservation grant pursuant to § 44-39-2 [Repealed.] shall file an informational tax return with the division of taxation. The division of taxation shall then reserve an appropriate amount for a period of sixty (60) days. Before the expiration of the sixtieth day, the applicant shall present an itemized receipt for all sums expended (exclusive of the value of the applicant's own labor) for energy conservation measures as provided in § 44-39-3 [Repealed]. In case of multiple ownership or tenancy, the grant shall be divided according to the interest of eligible owners or renters as they appear.(b) The tax administrator shall promulgate rules and regulations to effectuate the purposes of this chapter.History of Section.P.L. 1980, ch. 150, § 1; P.L. 1988, ch. 84, § 37.
RI Gen L § 44-38-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-38 - Energy Conservation Grants for the Elderly|Section 44-38-5 - Applicability.

§ 44-38-5. Applicability.The provisions of this chapter shall apply to qualified energy-saving items installed subsequent to December 31, 1979.History of Section.P.L. 1980, ch. 150, § 1.
RI Gen L § 44-38-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-38 - Energy Conservation Grants for the Elderly|Section 44-38-6 - Repealed.

§ 44-38-6. Repealed.History of Section.P.L. 1980, ch. 150, § 1; Repealed by P.L. 1999, ch. 354, § 36, effective July 2, 1999.
RI Gen L § 44-39-1 - 44-39-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39 - Energy Tax Credits for Renewable Energy Systems|Section 44-39-1 - 44-39-6 - Repealed.

§ 44-39-1 — 44-39-6. Repealed.History of Section.P.L. 1980, ch. 283, § 1; P.L. 1983, ch. 47, § 2; P.L. 1984, ch. 213, § 4; Repealed by P.L. 1995, ch. 323, § 37, effective July 5, 1995.
RI Gen L § 44-39.1-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.1 - Employment Tax Credit|Section 44-39.1-1 - Employment tax credit.

§ 44-39.1-1. Employment tax credit.An employer who participates in the bonus program in conjunction with chapter 6.3 of title 40 shall be eligible for a tax credit as set forth in § 40-6.3-4.History of Section.P.L. 1985, ch. 247, § 2; P.L. 1986, ch. 393, § 1.
RI Gen L § 44-39.1-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.1 - Employment Tax Credit|Section 44-39.1-2 - Credit provisions.

§ 44-39.1-2. Credit provisions.(a) The credit is not refundable but may be applied against the tax liability imposed against a taxpayer pursuant to chapters 11, 13, 14, 15, 17 and 30 of this title.(b) The credit allowed under this chapter for any taxable year shall not reduce the tax due for that year to less than one hundred dollars ($100). Any amount of credit not deductible in that taxable year may not be carried over to the following year. This credit may not be applied against the tax until all other credits available to this taxpayer for that taxable year have been applied.(c) In the event that the employer is a partnership, joint venture, or small business corporation, the credit shall be divided in the manner as income.(d) In the event that the taxpayer is liable for taxes imposed under both chapters 14 and 15 of this title, the taxpayer must elect the tax against which it wishes to claim credit. This election shall be made as part of the taxpayer's filings in accordance with §§ 44-14-6 and 44-15-5. The taxpayer may not divide the credit for any year between the two (2) tax liabilities for which it is liable.History of Section.P.L. 1986, ch. 393, § 2.
RI Gen L § 44-39.1-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.1 - Employment Tax Credit|Section 44-39.1-3 - Certificates.

§ 44-39.1-3. Certificates.An employer shall not be allowed a credit under § 44-39.1-2 for any taxable year with respect to the bonus program under chapter 6.3 of title 40 unless the employer obtains a written certificate by the director of human services that the employer has complied with the provisions of chapter 6.3 of title 40 and the rules and regulations promulgated under that chapter.History of Section.P.L. 1986, ch. 393, § 2.
RI Gen L § 44-39.1-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.1 - Employment Tax Credit|Section 44-39.1-4 - Administration.

§ 44-39.1-4. Administration.The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator prescribes. The tax administrator shall prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.History of Section.P.L. 1986, ch. 393, § 2.
RI Gen L § 44-39.2-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.2 - Alternative Fueled Vehicle and Filling Station Tax Credit|Section 44-39.2-1 - Repealed.

§ 44-39.2-1. Repealed.History of Section.P.L. 2003, ch. 124, § 1; P.L. 2003, ch. 135, § 1; P.L. 2003, ch. 137, § 1; P.L. 2006, ch. 240, § 1; P.L. 2006, ch. 244, § 1; Repealed by P.L. 1997, ch. 168, § 6, and by the terms of former § 44-39.2-3, effective January 1, 2003.
RI Gen L § 44-39.2-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.2 - Alternative Fueled Vehicle and Filling Station Tax Credit|Section 44-39.2-2 - Repealed.

§ 44-39.2-2. Repealed.History of Section.P.L. 2003, ch. 124, § 1; P.L. 2003, ch. 135, § 1; P.L. 2003, ch. 137, § 1; Repealed by P.L. 1997, ch. 168, § 6, and by the terms of former § 44-39.2-3, effective January 1, 2003.
RI Gen L § 44-39.2-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.2 - Alternative Fueled Vehicle and Filling Station Tax Credit|Section 44-39.2-3 - Repealed.

§ 44-39.2-3. Repealed.History of Section.P.L. 2003, ch. 124, § 1; P.L. 2003, ch. 135, § 1; P.L. 2003, ch. 137, § 1; Repealed by P.L. 1997, ch. 168, § 6, and by the terms of former § 44-39.2-3, effective January 1, 2003.
RI Gen L § 44-39.3-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.3 - Exclusion for Qualifying Options|Section 44-39.3-1 - Exclusion for qualifying options.

§ 44-39.3-1. Exclusion for qualifying options.For purposes of determining the federal income tax liability of a taxpayer subject to Rhode Island income tax, the Rhode Island income of the taxpayer under §§ 44-30-12 and 44-30-16 shall be determined by excluding any income, gain, or preference items resulting from the sale, transfer, or exercise of qualified and nonqualified stock options, the stock issued or transferred on the exercise of any option, and warrants issued with respect to options and/or stock, of a qualifying corporation; provided, that the taxpayer was a qualifying taxpayer and the taxpayer's employer who issued the option was a qualifying corporation at the time the taxpayer acquired a vested interest in the option and exercised the option.History of Section.P.L. 1997, ch. 312, § 1.
RI Gen L § 44-39.3-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.3 - Exclusion for Qualifying Options|Section 44-39.3-2 - Residency.

§ 44-39.3-2. Residency.A qualifying taxpayer is a resident of Rhode Island who has been employed at a location in Rhode Island for at least three (3) consecutive months as a full-time employee of a qualifying corporation in accordance with corporate policy, and the estate, heirs and successors of that individual.History of Section.P.L. 1997, ch. 312, § 1.
RI Gen L § 44-39.3-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-39.3 - Exclusion for Qualifying Options|Section 44-39.3-3 - Qualifying corporation.

§ 44-39.3-3. Qualifying corporation.(a) A qualifying corporation is any corporation that:(1) Annually elects (in a manner that may be determined by the tax administrator) to be a qualifying corporation;(2) Has at least ten (10) full-time equivalent active employees in this state; and(3) Is engaged principally in one or more of the business activities described in industry numbers 7371, 7372 and 7373 in the Standard Industrial Classification, Office of the Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time.(b) For purposes of this section, "full-time equivalent active employee" means any employee who works a minimum of thirty (30) hours per week in this state, or two (2) or more part-time employees whose combined weekly hours equal or exceed thirty (30) hours per week in this state.(c) The annual election by a corporation to be treated as a qualifying corporation for a fiscal year shall become effective for purposes of this section as of the first day of the fiscal year for which the election is filed and must be filed with the tax administrator on or before the due date prescribed by law (including any extensions) for the filing of the corporation's tax return with the tax administrator for that fiscal year; provided, that in no event shall an election be effective for fiscal years commencing prior to January 1, 1997, and in no event shall the exclusion available under the provisions of this chapter to be available to options that were issued prior to January 1, 1997.History of Section.P.L. 1997, ch. 312, § 1.
RI Gen L § 44-40-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-1 - Short title.

§ 44-40-1. Short title.This chapter may be cited as the "Rhode Island Generation-Skipping Transfer Tax Law".History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-2 - Definitions.

§ 44-40-2. Definitions.Except where the context otherwise requires, the words and phrases defined in this section are used in this chapter in the sense given them in the following definitions:(1) "Administrator" means the director of the division of taxation.(2) "Deemed transferor" has the same meaning as defined in 26 U.S.C. § 2601 et seq.(3) "Federal generation-skipping transfer tax" means the tax imposed by 26 U.S.C. § 2601 et seq.(4) "Generation-skipping transfer" means every transfer subject to the tax imposed under 26 U.S.C. § 2601 et seq. where the original transferor is a resident of the state of Rhode Island at the date of the original transfer, and the deemed transferor is a resident of Rhode Island at the time of his or her death, and the property transferred is real or personal property in Rhode Island.(5) "Original transferor" means any grantor, donor, trustor, or testator who by gift, trust, or will makes a transfer of real or personal property that results in a federal generation- skipping transfer tax under applicable provisions of the Internal Revenue Code of the United States, 26 U.S.C. § 1 et seq.History of Section.P.L. 1981, ch. 264, § 1; P.L. 1991, ch. 44, art. 34, § 1.
RI Gen L § 44-40-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-3 - Tax imposed - Amount - Property in another state.

§ 44-40-3. Tax imposed — Amount — Property in another state.(a) A tax is imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state legacy taxes under 26 U.S.C. § 2604.(b) If any of the property transferred is real property in another state or personal property having taxable situs in another state which requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, any tax due pursuant to subsection (a) of this section shall be reduced by an amount which bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of the property taxable in the other state bears to the value of the gross generation-skipping transfer for federal generation-skipping transfer tax purposes.History of Section.P.L. 1981, ch. 264, § 1; P.L. 1991, ch. 44, art. 34, § 1.
RI Gen L § 44-40-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-4 - Time for filing - Filing copy of federal return.

§ 44-40-4. Time for filing — Filing copy of federal return.Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the administrator on or before the last day prescribed for filing the federal return. There shall be attached to the return filed with the administrator a duplicate copy of the federal return.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-5 - Contents of return.

§ 44-40-5. Contents of return.The return shall contain such information and be in such form as the administrator may prescribe and shall state the amount of tax due under the provisions of this chapter. The return shall contain, or be verified by, a written declaration that it is made under penalties of perjury.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-6 - Amended return - Filing - Increase or decrease.

§ 44-40-6. Amended return — Filing — Increase or decrease.If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation-skipping transfer tax, an amended return shall be filed with the administrator showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-7 - Cases not involving false or fraudulent return - Determination - Limitation - Filing.

§ 44-40-7. Cases not involving false or fraudulent return — Determination — Limitation — Filing.In a case not involving a false or fraudulent return or failure to file a return, if the administrator determines at any time after the tax is due, but not later than four (4) years after the return is filed, that the tax disclosed in any return required to be filed by this chapter is less than the tax disclosed by the administrator's examination, a deficiency shall be determined; provided, that in a case where the federal generation-skipping transfer tax has been increased upon audit of the federal return, the determination may be made at any time within one year after the federal generation-skipping transfer tax has become final. For purposes of this section, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-8 - False or fraudulent return - Determination by administrator at any time.

§ 44-40-8. False or fraudulent return — Determination by administrator at any time.In the case of a false or fraudulent return or failure to file a return, the administrator may determine the tax at any time.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-9 - Setting aside or correcting an erroneous determination.

§ 44-40-9. Setting aside or correcting an erroneous determination.In any case in which a deficiency has been determined in an erroneous amount, the administrator may, within three (3) years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-10 - Notice of deficiency and penalty - Copies.

§ 44-40-10. Notice of deficiency and penalty — Copies.The administrator shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by certified mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in the same manner be given to other persons that the administrator deems advisable.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-11 - Claim of erroneous deficiency - Action - Time for bringing.

§ 44-40-11. Claim of erroneous deficiency — Action — Time for bringing.The person liable for the tax imposed by this chapter may, within three (3) months after receipt of notice of deficiency, apply to the sixth division of the district court, by a complaint against the administrator pursuant to chapter 8 of title 8, for the abatement of the tax or any part of the tax or a deficiency or any part of a deficiency. If the court adjudges that the tax or any part of the tax, or any deficiency or any part of a deficiency, is unfair or excessive or was illegally assessed, it shall order an abatement of the tax or that portion of an abatement, or deficiency or any part of a deficiency, that is unfair or excessive or was illegally assessed, and that order shall be subject to appeal. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 8-8-32.History of Section.P.L. 1981, ch. 264, § 1; P.L. 1984, ch. 183, § 13.
RI Gen L § 44-40-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-12 - Person liable.

§ 44-40-12. Person liable.The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this chapter.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-13 - Time of payment.

§ 44-40-13. Time of payment.The tax imposed by this chapter is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-14 - Delinquency - Interest on delinquency - Applicability of payments.

§ 44-40-14. Delinquency — Interest on delinquency — Applicability of payments.The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer. If the tax is not paid before it becomes delinquent, it bears interest after this and until it is paid at the rate of twelve percent (12%) per annum. Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and then, if there is any balance, to the tax itself.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-15 - Method of payment.

§ 44-40-15. Method of payment.The tax shall be paid to the administrator by remittance payable to the state treasurer.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-40-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-40 - Generation Skipping Transfer Tax|Section 44-40-16 - Collection.

§ 44-40-16. Collection.The administrator shall be responsible for the collection of the tax imposed by this chapter and may exercise all the powers granted to him or her in chapter 23 of this title for the collection of taxes.History of Section.P.L. 1981, ch. 264, § 1.
RI Gen L § 44-41-1 - 44-41-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-41 - Gross Earnings Tax of Petroleum Companies|Section 44-41-1 - 44-41-12 - Repealed.

§ 44-41-1 — 44-41-12. Repealed.History of Section.P.L. 1982, ch. 9, art. 6, § 1; P.L. 1982, ch. 344, art. 11, § 1; P.L. 1983, ch. 2, art. 10, § 1; P.L. 1984, ch. 183, § 14; Repealed by P.L. 1984, ch. 183, § 15, effective May 18, 1984, and P.L. 1985, ch. 181, art. 25, § 1, effective January 1, 1986.
RI Gen L § 44-42-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-42 - Education Assistance and Development Tax Credit|Section 44-42-1 - Short title.

§ 44-42-1. Short title.This chapter shall be known as the "Education Assistance and Development Tax Credit Act".History of Section.P.L. 1985, ch. 244, § 1.