Rhode Island CHAPTER 44-30 — Personal Income Tax
- § 44-30-1 — Persons subject to tax.
- § 44-30-1.1 — Exemption from tax for writers, composers and artists.
- § 44-30-2 — Rate of tax.
- § 44-30-2.1 — Refund deduction for contribution to U.S. Olympic Committee.
- § 44-30-2.2 — Refund deduction for contribution to the non-game wildlife general revenue appropriations.
- § 44-30-2.3 — Refund deduction for contribution to the childhood disease victims' fund.
- § 44-30-2.4 — Refund deduction for contribution to the drug program account.
- § 44-30-2.5 — Refund deduction for contribution to the Rhode Island organ transplant fund.
- § 44-30-2.6 — Rhode Island taxable income – Rate of tax.
- § 44-30-2.7 — Capital gains rates for assets held more than five (5) years.
- § 44-30-2.8 — Net operating loss deduction.
- § 44-30-2.9 — Refund deduction for contribution to the Rhode Island Military Family Relief Fund.
- § 44-30-3 — Optional tax tables for resident individuals.
- § 44-30-4 — Accounting periods and methods.
- § 44-30-5 — "Resident" and "nonresident" defined.
- § 44-30-6 — Meaning of terms.
- § 44-30-7 — Amortization of air or water pollution control facilities.
- § 44-30-11 — Resident husband and wife.
- § 44-30-12 — Rhode Island income of a resident individual.
- § 44-30-13 — , 44-30-14. [Repealed.].
- § 44-30-15 — Resident partners.
- § 44-30-16 — Rhode Island income of a resident estate or trust.
- § 44-30-17 — Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.
- § 44-30-18 — Credit for income taxes of other states.
- § 44-30-19 — Credit to trust beneficiary receiving accumulation distribution.
- § 44-30-20 — Tax credit for installation costs to hydroelectric power developers – Legislative findings and declaration of policy.
- § 44-30-21 — Hydroelectric development tax credit – Definitions.
- § 44-30-22 — Tax credit for installation costs.
- § 44-30-23 — Extended credits.
- § 44-30-24 — Tax credit for art.
- § 44-30-25 — Modification relating to family education accounts.
- § 44-30-25.1 — Scituate – Modification relating to medical savings accounts.
- § 44-30-26 — Tax credit for surviving spouse.
- § 44-30-31 — Nonresident husband and wife.
- § 44-30-32 — Rhode Island income of a nonresident individual.
- § 44-30-33 — Apportionment.
- § 44-30-34 — Nonresident partners.
- § 44-30-35 — Rhode Island income of a nonresident estate or trust.
- § 44-30-36 — Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources.
- § 44-30-37 — Credit to trust beneficiary receiving accumulation distribution.
- § 44-30-51 — Returns and liabilities.
- § 44-30-52 — Time and place for filing returns and paying tax.
- § 44-30-53 — Signing of returns and other documents.
- § 44-30-54 — Change of resident status during year.
- § 44-30-55 — Declarations of estimated tax.
- § 44-30-56 — Payments of estimated tax.
- § 44-30-57 — Extensions of time.
- § 44-30-58 — Requirements concerning returns, notices, records, and statements.
- § 44-30-59 — Report of change in federal taxable income.
- § 44-30-60 — Change of election.
- § 44-30-71 — Requirement of withholding tax from wages.
- § 44-30-71.1 — Voluntary withholding of tax from military retirement payments.
- § 44-30-71.2 — Withholding of tax from lottery and pari-mutuel betting winnings.
- § 44-30-71.3 — Sale of real property by nonresidents – Withholding requirements.
- § 44-30-71.4 — Employee leasing companies – Payroll companies.
- § 44-30-72 — Withholding agreements.
- § 44-30-73 — Information statement for employee.
- § 44-30-74 — Credit for tax withheld.
- § 44-30-75 — Employer's return and payment of withheld taxes.
- § 44-30-76 — Employer's liability for withheld taxes – Violations – Penalties.
- § 44-30-77 — Employer's failure to withhold.
- § 44-30-78 — Filing annual reconciliation of tax withheld.
- § 44-30-81 — Notice of deficiency.
- § 44-30-82 — Assessment date.
- § 44-30-83 — Limitations on assessment.
- § 44-30-84 — Interest on underpayment.
- § 44-30-85 — Additions to tax and civil penalties.
- § 44-30-86 — Overpayment.
- § 44-30-87 — Limitations on credit or refund.
- § 44-30-87.1 — Net operating loss – Limitation.
- § 44-30-88 — Interest on overpayment.
- § 44-30-89 — Administrative petition.
- § 44-30-90 — Review of tax administrator's decision.
- § 44-30-91 — Mailing rules – Holidays.
- § 44-30-92 — Collection, levy, and lien.
- § 44-30-93 — Transferees.
- § 44-30-94 — Criminal penalties.
- § 44-30-95 — General powers of tax administrator.
- § 44-30-95.1 — Rules and regulations.
- § 44-30-96 — Severability.
- § 44-30-97 — [Repealed.].
- § 44-30-98 — Refundable earned income credit.