2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-47 - Adult and Child Day Care Assistance and Development Tax Credit
§ 44-47-2 - "Amount expended" defined.

SECTION 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.

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