{"data":{"id":"us-ri/r.i.-gen.-laws-44-42-4","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-42-4","heading":"Certification.","body":"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.","path":["Title 44 Taxation","Chapter 42 Education Assistance and Development Tax Credit"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-42/44-42-4.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:35Z","sha256":"de95f588c8a168c9600df98ee8a8704cdeed246463a3b791e121f497d823dc43","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-42-3","next":"us-ri/r.i.-gen.-laws-44-42-5"},"notice":"GroundRules: Original legal text. Not legal advice."}