In the latest Administrative Decision, the parties agreed that the issue is whether the Taxpayer filed a Part 1 and a Part 2 application for certification with the Rhode Island Historical Preservation & Heritage Commission within 90 days of the date of notification by the Division that tax credits were available for the project pursuant to R.I. Gen. Laws § 44-33.6-1 et seq. and 280-RICR-20-20-6, [and if not] thereby resulting in the Taxpayer's forfeiture of all rights, claims, and entitlements to the tax credits initially available to the Taxpayer's project under the Historic Preservation Tax Credits 2013 program.
Details are contained in Administrative Decision 2023-10.
