§ 44-38-4 - Accounting – Rules and regulations.
SECTION 44-38-4
§ 44-38-4 Accounting – Rules andregulations. – (a) Any person applying for an energy conservation grant pursuant to §44-39-2 [Repealed.] shall file an informational tax return with thedivision of taxation. The division of taxation shall then reserve anappropriate amount for a period of sixty (60) days. Before the expiration ofthe sixtieth day, the applicant shall present an itemized receipt for all sumsexpended (exclusive of the value of the applicant's own labor) for energyconservation measures as provided in § 44-39-3 [Repealed]. Incase of multiple ownership or tenancy, the grant shall be divided according tothe interest of eligible owners or renters as they appear.
(b) The tax administrator shall promulgate rules andregulations to effectuate the purposes of this chapter.