§ 44-42-4 - Certification.
SECTION 44-42-4
§ 44-42-4 Certification. – A taxpayer shall not be allowed a credit under § 44-42-2 with respect tothe contribution of tangible personal property to an institution of highereducation unless the taxpayer receives from the institution a written statementrepresenting that the property will be used by the institution in this state ina manner that satisfies the requirements prescribed in this chapter.