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.
R.I. Gen. Laws § 44-42-4
Certification
Known as the Education Assistance and Development Tax Credit Act
The act spans §§ 44–44 (5 sections).
P.L. 1985, ch. 244, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.