Historic Structures Tax Credit (280-RICR-20-20-3)

280-RICR-20-20-3 ACTIVE RULE

My Page Title


3.2General Overview of Changes


3.4Tax Credit

3.5Application Guidelines

3.6Substantial Rehabilitation; Qualified Rehabilitation Expenditures

3.7Determination of Credit

3.8Assignment of Historic Preservation Investment Tax Credit

3.9Processing fees and Contracts of Guaranty

3.10Restrictive Covenant: Recapture


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 20 Tax Credits/Deductions
Part 3 Historic Structures Tax Credit (280-RICR-20-20-3)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws Chapter 44-33.2

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.