There is a newer version
of
this Part
2022 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-30 - Personal Income Tax
Part I - General
- 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 44-30-2.11. - Refund deduction for contribution to the substance use and mental health leadership council of RI.
- 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.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.