There is a newer version of the Rhode Island General Laws
2014 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-30 - Personal Income Tax
- Section 44-30-1 - Persons subject to tax.
- Section 44-30-1.1 - Exemption from tax for writers, composers and artists.
- Section 44-30-1.2 - Annual Rhode Island personal income and tax data report.
- Section 44-30-2 - Rate of tax.
- Section 44-30-2.1 - Refund deduction for contribution to U.S. Olympic Committee.
- Section 44-30-2.2 - Refund deduction for contribution to the non-game wildlife general revenue appropriations.
- Section 44-30-2.3 - Refund deduction for contribution to the childhood disease victims' fund.
- Section 44-30-2.4 - Refund deduction for contribution to the drug program account.
- Section 44-30-2.5 - Refund deduction for contribution to the Rhode Island organ transplant fund.
- Section 44-30-2.6 - Rhode Island taxable income – Rate of tax.
- Section 44-30-2.7 - Capital gains rates for assets held more than five (5) years.
- Section 44-30-2.8 - Net operating loss deduction.
- Section 44-30-2.9 - Refund deduction for contribution to the Rhode Island Military Family Relief Fund.
- Section 44-30-2.10 - Alternative flat tax rate.
- Section 44-30-3 - Optional tax tables for resident individuals.
- Section 44-30-4 - Accounting periods and methods.
- Section 44-30-5 - "Resident" and "nonresident" defined.
- Section 44-30-6 - Meaning of terms.
- Section 44-30-7 - Amortization of air or water pollution control facilities.
- Section 44-30-11 - Resident husband and wife.
- Section 44-30-12 - Rhode Island income of a resident individual.
- Section 44-30-13 - , 44-30-14. Repealed..
- Section 44-30-15 - Resident partners.
- Section 44-30-16 - Rhode Island income of a resident estate or trust.
- Section 44-30-17 - Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.
- Section 44-30-18 - Credit for income taxes of other states.
- Section 44-30-19 - Credit to trust beneficiary receiving accumulation distribution.
- Section 44-30-20 - Tax credit for installation costs to hydroelectric power developers – Legislative findings and declaration of policy.
- Section 44-30-21 - Hydroelectric development tax credit – Definitions.
- Section 44-30-22 - Tax credit for installation costs.
- Section 44-30-23 - Extended credits.
- Section 44-30-24 - Tax credit for art.
- Section 44-30-25 - Modification relating to family education accounts.
- Section 44-30-25.1 - Scituate – Modification relating to medical savings accounts.
- Section 44-30-26 - Tax credit for surviving spouse.
- Section 44-30-27 - Farm to school income tax credit.
- Section 44-30-31 - Nonresident husband and wife.
- Section 44-30-32 - Rhode Island income of a nonresident individual.
- Section 44-30-33 - Apportionment.
- Section 44-30-34 - Nonresident partners.
- Section 44-30-35 - Rhode Island income of a nonresident estate or trust.
- Section 44-30-36 - Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources.
- Section 44-30-37 - Credit to trust beneficiary receiving accumulation distribution.
- Section 44-30-51 - Returns and liabilities.
- Section 44-30-52 - Time and place for filing returns and paying tax.
- Section 44-30-53 - Signing of returns and other documents.
- Section 44-30-54 - Change of resident status during year.
- Section 44-30-55 - Declarations of estimated tax.
- Section 44-30-56 - Payments of estimated tax.
- Section 44-30-57 - Extensions of time.
- Section 44-30-58 - Requirements concerning returns, notices, records, and statements.
- Section 44-30-59 - Report of change in federal taxable income.
- Section 44-30-60 - Change of election.
- Section 44-30-71 - Requirement of withholding tax from wages.
- Section 44-30-71.1 - Voluntary withholding of tax from military retirement payments.
- Section 44-30-71.2 - Withholding of tax from lottery and pari-mutuel betting winnings.
- Section 44-30-71.3 - Sale of real property by nonresidents – Withholding requirements.
- Section 44-30-71.4 - Employee leasing companies – Payroll companies.
- Section 44-30-72 - Withholding agreements.
- Section 44-30-73 - Information statement for employee.
- Section 44-30-74 - Credit for tax withheld.
- Section 44-30-75 - Employer's return and payment of withheld taxes.
- Section 44-30-76 - Employer's liability for withheld taxes – Violations – Penalties.
- Section 44-30-77 - Employer's failure to withhold.
- Section 44-30-78 - Filing annual reconciliation of tax withheld.
- Section 44-30-81 - Notice of deficiency.
- Section 44-30-82 - Assessment date.
- Section 44-30-83 - Limitations on assessment.
- Section 44-30-84 - Interest on underpayment.
- Section 44-30-85 - Additions to tax and civil penalties.
- Section 44-30-86 - Overpayment.
- Section 44-30-87 - Limitations on credit or refund.
- Section 44-30-87.1 - Net operating loss – Limitation.
- Section 44-30-88 - Interest on overpayment.
- Section 44-30-89 - Administrative petition.
- Section 44-30-90 - Review of tax administrator's decision.
- Section 44-30-91 - Mailing rules – Holidays.
- Section 44-30-92 - Collection, levy, and lien.
- Section 44-30-93 - Transferees.
- Section 44-30-94 - Criminal penalties.
- Section 44-30-95 - General powers of tax administrator.
- Section 44-30-95.1 - Rules and regulations.
- Section 44-30-96 - Severability.
- Section 44-30-97 - Repealed.
- Section 44-30-98 - Repealed.
- Section 44-30-99 - Personal income tax law.
- Section 44-30-100 - Lookup table to report use tax on personal income tax return.
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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