§44-38-4  Accounting – Rules and regulations. –


Published: 2015

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TITLE 44

Taxation

CHAPTER 44-38

Energy Conservation Grants for the Elderly

SECTION 44-38-4



   § 44-38-4  Accounting – Rules and

regulations. –

(a) Any person applying for an energy conservation grant pursuant to §

44-39-2 [Repealed.] shall file an informational tax return with the

division of taxation. The division of taxation shall then reserve an

appropriate amount for a period of sixty (60) days. Before the expiration of

the sixtieth day, the applicant shall present an itemized receipt for all sums

expended (exclusive of the value of the applicant's own labor) for energy

conservation measures as provided in § 44-39-3 [Repealed]. In

case of multiple ownership or tenancy, the grant shall be divided according to

the interest of eligible owners or renters as they appear.



   (b) The tax administrator shall promulgate rules and

regulations to effectuate the purposes of this chapter.



History of Section.

(P.L. 1980, ch. 150, § 1; P.L. 1988, ch. 84, § 37.)