All or any portion of unused tax credits issued in accordance with the provisions of this chapter may be transferred, sold, or assigned to taxpayers eligible under the provisions of this chapter.
R.I. Gen. Laws § 44-71-8
Transferability
Known as the Low-Income Housing Tax Credit Act
The act spans §§ 44–44 (12 sections).
P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
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.