reglab/housing_qa huggingface dataset:
RI Gen L § 44-31.2-3, 44-31.2-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-31.2 - Motion Picture Production Tax Credits|Section 44-31.2-3, 44-31.2-4 - Repealed.

§ 44-31.2-3, 44-31.2-4. Repealed.History of Section.P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; Repealed by P.L. 2006, ch. 19, § 3, and by P.L. 2006, ch. 20, § 3, effective April 14, 2006.
RI Gen L § 44-31.2-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-31.2 - Motion Picture Production Tax Credits|Section 44-31.2-7 - Information requests.

§ 44-31.2-7. Information requests.(a) The director of the film office and his or her agents, for the purpose of ascertaining the propriety or correctness of any materials pertaining to the certification of any motion picture production or to credits 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, and may require the attendance of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the director or his or her agent deems pertinent or material in administration and application of this chapter and, where not inconsistent with other legal provisions, the director may request information from the tax administrator.(b) The tax administrator and his or her 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 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 film office, and the film office shall provide the information in all cases to the tax administrator.History of Section.P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006, ch. 20, § 2.
RI Gen L § 44-31.2-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-31.2 - Motion Picture Production Tax Credits|Section 44-31.2-8 - Hearings and appeals.

§ 44-31.2-8. Hearings and appeals.(a) From an action of the film office. For matters pertaining exclusively to application, production, and certification of motion picture productions, any person aggrieved by a denial action of the film office under this chapter shall notify the director of the film office in writing, within thirty (30) days from the date of mailing of the notice of denial action by the film office and request a hearing relative to the denial or action. The director of the film office shall, as soon as is practicable, fix a time and place of hearing, and shall render a final decision. Appeals from a final decision of the director of the film office under this chapter are to the sixth (6th) division district court pursuant to chapter 35 of title 42 of the general laws.(b) From denial of tax credit. Any person aggrieved by the tax administrator's denial of a tax credit or tax benefit in this section shall notify the tax administrator in writing within thirty (30) days from the date of mailing of the notice of denial of the tax credit and request a hearing relative to the denial of the tax credit. The tax administrator shall, as soon as is practicable, fix a time and place for a hearing, and shall render a final decision. Appeals from a final decision of the tax administrator under this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8 of the general laws. The taxpayer's right to appeal is expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer files a timely motion for exemption from prepayment with the district court in accordance with the requirements imposed pursuant to § 8-8-26 of the general laws.History of Section.P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006, ch. 20, § 2.
RI Gen L § 44-31.2-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-31.2 - Motion Picture Production Tax Credits|Section 44-31.2-10 - Disclaimer and severability.

§ 44-31.2-10. Disclaimer and severability.(a) The state of Rhode Island reserves the right to refuse the use of Rhode Island's name in credits of any motion picture filmed or produced in the state.(b) If any clause, sentence, paragraph, or part of this chapter is for any reason judged invalid by any court of competent jurisdiction, the judgment does not affect, impair, or invalidate the remainder of this chapter but is confined in its operation to the clause, sentence, paragraph, or part of this chapter directly involved in the controversy in which the judgment has been rendered.History of Section.P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006, ch. 20, § 2.
RI Gen L § 44-31.2-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-31.2 - Motion Picture Production Tax Credits|Section 44-31.2-11 - Sunset.

§ 44-31.2-11. Sunset.No credits shall be issued on or after July 1, 2027, unless the production has received initial certification under § 44-31.2-6(a) prior to July 1, 2027.History of Section.P.L. 2012, ch. 241, art. 21, § 11; P.L. 2016, ch. 142, art. 13, § 17; P.L. 2017, ch. 223, § 1; P.L. 2017, ch. 327, § 1; P.L. 2019, ch. 88, art. 12, § 6.
RI Gen L § 44-31.3-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-31.3 - Musical and Theatrical Production Tax Credits|Section 44-31.3-1 - Declaration of purpose.

§ 44-31.3-1. Declaration of purpose.The general assembly finds and declares that it is Rhode Island's priority to reduce the state's unemployment rate by stimulating new industries that have large employment growth potential by providing tax incentives and other means necessary and therefore recognizes that such incentives should be created for the arts and entertainment industry. The purpose of this chapter is to create economic incentives for the purpose of stimulating the local economy and reducing unemployment in Rhode Island.History of Section.P.L. 2012, ch. 241, art. 21, § 12.
RI Gen L § 44-31.3-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-31.3 - Musical and Theatrical Production Tax Credits|Section 44-31.3-3 - Hearings and appeals.

§ 44-31.3-3. Hearings and appeals.(a) From an action of the film office. For matters pertaining exclusively to application, production, and certification of musical and theatrical productions, any person aggrieved by a denial action of the film office under this chapter shall notify the director of the film office in writing, within thirty (30) days from the date of mailing of the notice of denial action by the film office and request a hearing relative to the denial or action. The director of the film office shall, as soon as is practicable, fix a time and place of hearing, and shall render a final decision. Appeals from a final decision of the director of the film office under this chapter are to the sixth (6th) division district court pursuant to chapter 35 of title 42.(b) From denial of tax credit. Any person aggrieved by the tax administrator's denial of a tax credit or tax benefit in this section shall notify the tax administrator in writing within thirty (30) days from the date of mailing of the notice of denial of the tax credit and request a hearing relative to the denial of the tax credit. The tax administrator shall, as soon as is practicable, fix a time and place for a hearing, and shall render a final decision. Appeals from a final decision of the tax administrator under this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal is expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer files a timely motion for exemption from prepayment with the district court in accordance with the requirements imposed pursuant to § 8-8-26.History of Section.P.L. 2012, ch. 241, art. 21, § 12.
RI Gen L § 44-31.3-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-31.3 - Musical and Theatrical Production Tax Credits|Section 44-31.3-4 - Sunset.

§ 44-31.3-4. Sunset.No credits shall be issued on or after July 1, 2024, unless the production has received initial certification under § 44-31.3-2(c) prior to July 1, 2024.History of Section.P.L. 2012, ch. 241, art. 21, § 12; P.L. 2019, ch. 41, § 1; P.L. 2019, ch. 54, § 1.
RI Gen L § 44-32-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-32 - Elective Deduction for Research and Development Facilities|Section 44-32-3 - Credit for qualified research expenses.

§ 44-32-3. Credit for qualified research expenses.(a) A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 17 or 30 of this title. The amount of the credit shall be five percent (5%)(and in the case of amounts paid or accrued after January 1, 1998, twenty-two and one-half percent (22.5%) for the first twenty-five thousand dollars ($25,000) worth of credit and sixteen and nine-tenths percent (16.9%) for the amount of credit above twenty-five thousand dollars ($25,000)) of the excess, if any, of:(1) The qualified research expenses for the taxable year, over(2) The base period research expenses.(b) (1) "Qualified research expenses" and "base period research expenses" have the same meaning as defined in 26 U.S.C. § 41; provided, that the expenses have been incurred in this state after July 1, 1994.(2) Notwithstanding the provisions of subdivision (1) of this subsection, "qualified research expenses" also includes amounts expended for research by property and casualty insurance companies into methods and ways of preventing or reducing losses from fire and other perils.(c) The credit allowed under this section for any taxable year shall not reduce the tax due for that year by more than fifty percent (50%) of the tax liability that would be payable, and in the case of corporations, to less than the minimum fixed by § 44-11-2(e). If the amount of credit allowable under this section for any taxable year is less than the amount of credit available to the taxpayer any amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of seven (7) years, and may be credited against the taxpayer's tax for that year or years. For purposes of chapter 30 of this title, if the credit allowed under this section for any taxable year exceeds the taxpayer's tax for that year, the amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of seven (7) years, and may be credited against the taxpayer's tax for that year or years. For purposes of determining the order in which carry-overs are taken into consideration, the credit allowed by § 44-32-2 is taken into account before the credit allowed under this section.(d) The investment tax credit allowed by § 44-31-1 shall be taken into account before the credit allowed under this section.(e) The credit allowed under this section shall only be allowed against the tax of that corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated return.(f) In the event the taxpayer is a partnership, joint venture or small business corporation, the credit is divided in the same manner as income.History of Section.P.L. 1994, ch. 147, § 2; P.L. 1997, ch. 30, art. 15, § 1; P.L. 1997, ch. 58, § 1; P.L. 1999, ch. 221, § 2.
RI Gen L § 44-33-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-1 - Short title.

§ 44-33-1. Short title.This chapter may be cited as the "Property Tax Relief Act".History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-2 - Purpose.

§ 44-33-2. Purpose.The purpose of this chapter is to provide relief, through a system of tax credits and refunds and appropriations from the general fund, to elderly and/or disabled persons who own or rent their homes.History of Section.P.L. 1977, ch. 237, § 1; P.L. 1988, ch. 605, § 1.
RI Gen L § 44-33-2.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-2.1 - Repealed.

§ 44-33-2.1. Repealed.History of Section.P.L. 1997, ch. 30, art. 30, § 2; P.L. 1998, ch. 31, art. 24, § 1; P.L. 2005, ch. 117, art. 4, § 1; Repealed by P.L. 2006, ch. 246, art. 30, § 4, effective June 30, 2005.
RI Gen L § 44-33-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-4 - Claim is personal.

§ 44-33-4. Claim is personal.The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount of the claim is disbursed to another member of the household as determined by the tax administrator. If the claimant was the only member of his or her household, the claim may be paid to his or her executor or administrator, but if neither is appointed and qualified within two (2) years of the filing of the claim, the amount of the claim shall escheat to the state.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-5 - Claim as income tax credit or rebate from state funds.

§ 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.
RI Gen L § 44-33-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-6 - Filing date.

§ 44-33-6. Filing date.No claim with respect to property taxes accrued or with respect to rent constituting property taxes accrued shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is applied or a rebate granted on the property taxes accrued the preceding calendar year.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-7 - Satisfaction of outstanding liabilities.

§ 44-33-7. Satisfaction of outstanding liabilities.The amount of any claim payable under this chapter may be applied by the division of taxation against any outstanding liability on the books of the division or against any debt owed to a "claimant agency," as defined in § 44-30.1-1, subject to the collection by setoff of a personal income tax refund pursuant to chapter 30.1 of this title. The application of debt or setoff shall be effective against the claimant or against anyone who was a member of the claimant's household in the year to which the claim relates.History of Section.P.L. 1977, ch. 237, § 1; P.L. 2001, ch. 153, § 1.
RI Gen L § 44-33-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-8 - One claim per household.

§ 44-33-8. One claim per household.Only one claimant per household per year shall be entitled to relief under this chapter.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-9 - Computation of credit.

§ 44-33-9. Computation of credit.The amount of any claim made pursuant to this chapter shall be determined as follows:(1) For any taxable year, a claimant is entitled to a credit against his or her tax liability equal to the amount by which the property taxes accrued or rent constituting property taxes accrued upon the claimant's homestead for the taxable year exceeds a certain percentage of the claimant's total household income for that taxable year, which percentage is based upon income level and household size. The credit shall be computed in accordance with the following table:  Income Range 1 Person 2 or More Persons   less than $6000 3% 3%   $6001-9000 4% 4%   $9001-12000 5% 5%   $12001-15000 6% 5%   $15001-30000 6% 6%  (2) The maximum amount of the credit granted under this chapter will be as follows:  Year Credit Maximum   Commencing July 1977 $ 55.00   Commencing July 1978 $150.00   Commencing July 1979 $175.00   Commencing July 1980 $200.00   Commencing on July 1997 $250.00   and subsequent years    Commencing on July 2006 $300.00  Commencing July 2007 and subsequent years, the credit shall be increased, at a minimum, to the maximum amount to the nearest five dollars ($5.00) increment within the allocation of five one-hundredths of one percent (0.05%) of net terminal income derived from video lottery games up to a maximum of five million dollars ($5,000,000) until a maximum credit of five hundred dollars ($500) is obtained pursuant to the provisions of § 42-61-15. In no event shall the exemption in any fiscal year be less than the prior fiscal year.History of Section.P.L. 1977, ch. 237, § 1; P.L. 1978, ch. 139, § 1; P.L. 1979, ch. 280, § 1; P.L. 1980, ch. 332, § 1; P.L. 1982, ch. 393, § 1; P.L. 1987, ch. 436, § 1; P.L. 1988, ch. 59, § 1; P.L. 1997, ch. 30, art. 30, § 1; P.L. 1998, ch. 31, art. 24, § 1; P.L. 1999, ch. 139, § 1; P.L. 2006, ch. 246, art. 30, § 5; P.L. 2006, ch. 330, § 1; P.L. 2006, ch. 442, § 1.
RI Gen L § 44-33-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-10 - Administration.

§ 44-33-10. Administration.The tax administrator shall make available suitable forms with instructions for claimants, including a form, which may be included with or as part of the individual income tax blank. The claim shall be in a form that the tax administrator prescribes. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter, which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of their proper interpretation.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-11 - Proof of claim.

§ 44-33-11. Proof of claim.Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, reasonable proof of rent paid, name and address of owner or managing agent of property rented, property taxes accrued, changes of homestead, household membership, household income, size and nature of property claimed as the homestead and a statement that the property taxes accrued and used for purposes of this chapter have been or will be paid by the claimant and that there are no delinquent property taxes on the homestead.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-12 - Audits of claim.

§ 44-33-12. Audits of claim.If on audit of any claim filed under this chapter the tax administrator determines the amount to have been incorrectly computed he or she shall redetermine the claim and notify the claimant of the redetermination and his or her reasons for it. The redetermination shall be final unless request for an administrative hearing is filed within ninety (90) days of the date of mailing the notice.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-13 - Denial of claim.

§ 44-33-13. Denial of claim.If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit shall be cancelled and the amount paid may be recovered by assessment, and the assessment shall bear interest from the date of payment or credit of the claim, until refunded or paid, at the rate of one percent (1%) per month. The claimant in that case, and any person who assisted in the preparation or filing of the excessive claim or supplied information upon which the excessive claim was prepared, with fraudulent intent, is guilty of a misdemeanor. If it is determined that a claim is excessive and was negligently prepared, ten percent (10%) of the corrected claim shall be disallowed, and if the claim has been paid or credited against income taxes otherwise payable, the credit shall be reduced or canceled, and the proper portion of any amount paid shall be similarly recovered by assessment, and the assessment shall bear interest at annual rate provided by § 44-1-7 from the date of payment until refunded or paid.History of Section.P.L. 1977, ch. 237, § 1; P.L. 1992, ch. 388, § 11.
RI Gen L § 44-33-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-14 - Rental determination.

§ 44-33-14. Rental determination.If a homestead is rented by a person from another person under circumstances determined by the tax administrator to be not at arm's length, he or she may determine rent constituting property taxes accrued as at arms length, and, for purposes of this chapter, the determination shall be final.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-15 - Appeals.

§ 44-33-15. Appeals.Any person aggrieved by the decision of the tax administrator denying in whole or in part relief claimed under this chapter, except when the denial is based upon late filing of claim for relief or is based upon a redetermination of rent constituting property taxes accrued as not at arms length, may appeal the decision of the tax administrator to the sixth division of the district court by filing a petition within thirty (30) days after the denial.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-16 - Public assistance funds excluded.

§ 44-33-16. Public assistance funds excluded.A claim for relief under this chapter filed by a recipient of public assistance funds shall exclude all taxes or rent paid from the monies during the period for which the claim is filed.History of Section.P.L. 1977, ch. 237, § 1.