There is a newer version of the Rhode Island General Laws
2010 Rhode Island Code
Title 44 Taxation
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.
- § 44-30-1.2 Annual Rhode Island personal income and tax data report.
- § 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. [Effective until January 1, 2011.].
- § 44-30-2.6 Rhode Island taxable income Rate of tax. [Effective January 1, 2011.].
- § 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.
- § 44-30-2.10 Alternative flat tax rate. [Effective until January 1, 2011.].
- § 44-30-2.10 Alternative flat tax rate. [Effective January 1, 2011.].
- § 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 Repealed..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.
- § 44-30-27 Farm to school income tax credit.
- § 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 Repealed.
- § 44-30-99 Personal income tax law.
Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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