Rhode Island § 44-42-4 § 44-42-4. Certification.

Rhode Island Statutes

§ 44-42-4 — § 44-42-4. Certification.

Rhode Island § 44-42-4

Title 44Taxation

Ch. 44-42Education Assistance and Development Tax Credit

This text of Rhode Island § 44-42-4 (§ 44-42-4. Certification.) 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 § 44-42-4 (2026).

Text

§ 44-42-4. Certification.
A taxpayer shall not be allowed a credit under § 44-42-2 with respect to the contribution of tangible personal property to an institution
            of higher education unless the taxpayer receives from the institution a written statement
            representing that the property will be used by the institution in this state in a
            manner that satisfies the requirements prescribed in this chapter.
         

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§ 44-42-4. Certification.

A taxpayer shall not be allowed a credit under § 44-42-2 with respect to the contribution of tangible personal property to an institution of higher education unless the taxpayer receives from the institution a written statement representing that the property will be used by the institution in this state in a manner that satisfies the requirements prescribed in this chapter.