2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-57 - Residential Renewable Energy System Tax Credit › Section 44-57-11. - Enforcement.

§ 44-57-11. Enforcement.
(a) Applicant’s actions which are cause for revocation of solar tax credit.
(1)
A system certification may be revoked if the director finds that:
(i)
The applicant obtained the system certification by fraud or misrepresentation;
(ii)
The verification form was fraudulent or misrepresented by the taxpayer;
(iii)
The renewable energy system has not been installed or operated in substantial compliance with the plans, specifications, or procedures specified in the application or certification, such as:
(A)
Failure to comply with required codes or obtain required permits or inspections;
(B)
Return of the renewable energy system to the seller or installer for a refund; or
(C)
Sale or removal of the device so that it no longer operates on the property of the applicant; or
(iv)
The applicant refuses to allow the state energy office to inspect the renewable energy system after a reasonable written request by the state energy office. A reasonable request shall allow applicant to choose a day within three (3) weeks of the request from the state energy office.
(2)
Following revocation, the applicant shall forfeit the tax credit, and the division of taxation shall proceed to collect any taxes due from the taxpayer because of this forfeiture.
(b) Contractor’s actions which are cause for revocation of contractor’s certification.
(1)
A contractor certification may be revoked if the director finds that the system certification or the contractor certification was obtained by fraud or misrepresentation by the contractor. The director may find that fraud or misrepresentation occurred if the director finds false statements were made regarding the contractor’s licenses held, products or warranties carried, range of product cost, personnel employed in the business, or any other statement made in application for contractor certification.
(2)
A contractor certification may be revoked if the director finds that the contractor’s performance regarding sales or installation of the renewable energy system for which the contractor is issued a certificate does not meet industry standards. The director may find that the contractor’s performance does not meet industry standards under the following conditions:
(i)
The contractor is not registered with the contractors’ registration board or does not carry the required level of insurance;
(ii)
The contractor fails to obtain the required state or local permits required to install the renewable energy system;
(iii)
The contractor fails to install the renewable energy system in compliance with standards adopted under this chapter;
(iv)
The contractor fails to install the renewable energy system in a workmanlike manner;
(v)
The contractor fails to install the renewable energy system to comply with manufacturers’ published specifications;
(vi)
The contractor fails to honor contract provisions when there is no legitimate excuse for nonperformance of the obligation; or
(vii)
The contractor fails to honor a warranty which the contractor is contractually obligated to perform; and
(viii)
The contractor fails to make corrections to remedy failure to comply with paragraphs (i) through (vii) of this subdivision requested by the state energy office within thirty (30) days of written notification from the state energy office of the problem, unless a time extension is granted by the state energy office; or
(ix)
A tax credit for a renewable energy system sold or installed under the contractor certification is ordered revoked under this section; or
(x)
New information indicates that the renewable energy system installed under the contractor certification does not meet eligibility requirements.
(3)
A contractor certificate may be revoked if the director finds that the contractor misrepresented to the customer either the tax credit program or the nature of the renewable energy system. The director may find that the contractor has misrepresented the tax credit program or the renewable energy system under the following conditions:
(i)
The contractor has provided false or misleading information to the customer regarding the availability of the tax credit, amount and nature of the tax credit, procedures for tax credit application, eligibility standards for credit, or any other misleading information about the program;
(ii)
The contractor has misrepresented the nature of the performance of the renewable energy system;
(iii)
The contractor has misrepresented the cost of the system. For example, the contractor omits costs in the contract for features necessary for basic installation and/or operation of the system and/or to comply with the renewable energy system eligibility; or
(iv)
The contractor has misrepresented a competitor’s product or service; and
(v)
The contractor fails to make corrections requested, in writing, by the state energy office to remedy violations of paragraphs (i) through (iv) of this subdivision within thirty (30) days unless more time is allowed by the state energy office, or the contractor fails to remedy the construction and/or warranty claim as directed by order of the contractors’ registration board.
History of Section.
P.L. 2000, ch. 145, § 1.