Title 44
Taxation

Chapter 47
Adult and Child Day Care Assistance and Development Tax Credit

R.I. Gen. Laws § 44-47-2

§ 44-47-2. “Amount expended” defined.

As used in this chapter, the term “amount expended” means the actual sums of money spent, or the cost or other basis for federal tax purposes of real or tangible personal property donated or dedicated to the establishment of a child day care center.

History of Section.
P.L. 1987, ch. 477, § 1; P.L. 1994, ch. 262, § 1.