Historic Preservation Tax Credit

280-RICR-20-20-3 INACTIVE RULE EMERGENCY RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	20	Tax Credits/Deductions
Part	3	Historic Preservation Tax Credit

Type of Filing	Adoption
Regulation Status	Inactive
Effective	04/15/2008 to 11/09/2008

Regulation Authority:

44-33.2-4(f) and 42-35-3(b)

Purpose and Reason:

This Regulations implements recent legislated changes to the Historic Preservation Investment Tax Credit by limiting the amount of the credit available and increasing the processing fee for projects currently underway. Emergency action is required as certain elections and payments under the amended statutes are due on or before May 15, 2008.

Brief statement of Reason for Finding Imminent Peril:

Emergency action is required as certain elections and payments under the amended statutes are due on or before May 15, 2008.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Amendment - effective from 07/31/2018 to 01/04/2022

INACTIVE RULE Adoption - effective from 11/09/2008 to 07/31/2018

INACTIVE RULE EMERGENCY RULE Adoption - effective from 04/15/2008 to 11/09/2008

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.

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