Rhode Island § 44-33-5 § 44-33-5. Claim as income tax credit or rebate from state funds.

Rhode Island Statutes

§ 44-33-5 — § 44-33-5. Claim as income tax credit or rebate from state funds.

Rhode Island § 44-33-5

Title 44Taxation

Ch. 44-33Property Tax Relief

This text of Rhode Island § 44-33-5 (§ 44-33-5. Claim as income tax credit or rebate from state funds.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-33-5 (2026).

Text

§ 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 fr

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§ 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.