State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-33 > 44-33-5

SECTION 44-33-5

   § 44-33-5  Claim as income tax credit orrebate from state funds. – Subject to limitations provided in this chapter, a claimant may claim in anyyear as a credit against Rhode Island personal income taxes due on his or herincome, property taxes accrued, or rent constituting property taxes accrued inthe preceding calendar year. If the allowable amount of the claim exceeds theincome taxes due on the claimant's income, or if there are no Rhode Islandpersonal income taxes due on the claimant's income, the amount of the claim notused as an offset against income taxes is treated as an overpayment of personalincome taxes and refunded to the claimant from balances retained by the generaltreasurer for general purposes. No interest is allowed on any payment made to aclaimant pursuant to this chapter.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-33 > 44-33-5

SECTION 44-33-5

   § 44-33-5  Claim as income tax credit orrebate from state funds. – Subject to limitations provided in this chapter, a claimant may claim in anyyear as a credit against Rhode Island personal income taxes due on his or herincome, property taxes accrued, or rent constituting property taxes accrued inthe preceding calendar year. If the allowable amount of the claim exceeds theincome taxes due on the claimant's income, or if there are no Rhode Islandpersonal income taxes due on the claimant's income, the amount of the claim notused as an offset against income taxes is treated as an overpayment of personalincome taxes and refunded to the claimant from balances retained by the generaltreasurer for general purposes. No interest is allowed on any payment made to aclaimant pursuant to this chapter.


State Codes and Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-33 > 44-33-5

SECTION 44-33-5

   § 44-33-5  Claim as income tax credit orrebate from state funds. – Subject to limitations provided in this chapter, a claimant may claim in anyyear as a credit against Rhode Island personal income taxes due on his or herincome, property taxes accrued, or rent constituting property taxes accrued inthe preceding calendar year. If the allowable amount of the claim exceeds theincome taxes due on the claimant's income, or if there are no Rhode Islandpersonal income taxes due on the claimant's income, the amount of the claim notused as an offset against income taxes is treated as an overpayment of personalincome taxes and refunded to the claimant from balances retained by the generaltreasurer for general purposes. No interest is allowed on any payment made to aclaimant pursuant to this chapter.