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 View Active Rule
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.

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.