R.I. Gen. Laws § 44-33.2-4.1: Historic preservation tax credit trust fund.

All processing fees collected pursuant to this chapter after June 30, 2008 shall be deposited in a historic preservation tax credit restricted receipt account within the historic preservation tax credit trust fund, which shall be used, to the extent resources are available, to refund or reimburse historic tax credit processing fees paid by developers as certified by the division of taxation.