Rhode Island General Laws 20-10-3.1. Sales and use tax exemption
Current as of: 2023 | Check for updates
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Any person engaging in aquaculture shall be eligible for the tax exemption in § 44-18-30(32) provided that the requirements set forth in that section are met.
History of Section.
P.L. 1996, ch. 274, § 2; P.L. 2017, ch. 451, § 29.
Terms Used In Rhode Island General Laws 20-10-3.1
- Aquaculture: refers to the cultivation, rearing, or propagation of aquatic plants or animals under either natural or artificial conditions;
(2) "CRMC" means the coastal resources management council;
(3) "Director" or "department" means the director of or the department of environmental management;
(4) "MFC" means the marine fisheries council;
(5) "Water column" means the vertical extent of water, including the surface thereof, above a designated area of submerged bottom land. See Rhode Island General Laws 20-10-2
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6