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2022 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-30 - Personal Income Tax
Part VI - Procedure and Administration
- 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 44-30-85.1. - Electronic filing of withholding tax returns and 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. [Effective until July 1, 2023.]
- 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 - Repealed.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 - Repealed.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.
- Section 44-30-101. - Requirements concerning qualifying health insurance coverage.
- Section 44-30-102. - Reporting requirement for applicable entities providing minimum essential coverage.
- Section 44-30-103. - Child tax rebates.
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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