§ 44-30.3-6. Filing date.
No claim shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is applied or a rebate granted on taxes accrued in the proceeding calendar year.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.