2014 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-30 - Personal Income Tax
Section 44-30-77 - Employer's failure to withhold.
§ 44-30-77 Employer's failure to withhold. – If an employer fails to deduct and withhold Rhode Island personal income tax as required, and thereafter the employee's tax against which the tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of the failure to deduct and withhold.
History of Section.
(P.L. 1971, ch. 8, art. 1, § 1.)
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.
