Rhode Island General Laws
Chapter 44-30 - Personal Income Tax
Part I - General

Section 44-30-1. - Persons subject to tax. - § 44-30-1. Persons subject to tax. (a) Imposition of tax....

Section 44-30-1.1. - Exemption from tax for writers, composers, and artists. - § 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. - § 44-30-1.2. Annual Rhode Island personal income and tax data...

Section 44-30-2. - Rate of tax. - § 44-30-2. Rate of tax. (a) General. (1)(i) A Rhode...

Section 44-30-2.1. - Refund deduction for contribution to U.S. Olympic Committee. - § 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. - § 44-30-2.2. Refund deduction for contribution to the non-game wildlife...

Section 44-30-2.3. - Refund deduction for contribution to the childhood disease victims' fund. - § 44-30-2.3. Refund deduction for contribution to the childhood disease...

Section 44-30-2.4. - Refund deduction for contribution to the drug program account. - § 44-30-2.4. Refund deduction for contribution to the drug program...

Section 44-30-2.5. - Refund deduction for contribution to the Rhode Island organ transplant fund. - § 44-30-2.5. Refund deduction for contribution to the Rhode Island...

Section 44-30-2.6. - Rhode Island taxable income — Rate of tax. - § 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. - § 44-30-2.7. Capital gains rates for assets held more than...

Section 44-30-2.8. - Net operating loss deduction. - § 44-30-2.8. Net operating loss deduction. For purposes of net...

Section 44-30-2.9. - Refund deduction for contribution to the Rhode Island Military Family Relief Fund. - § 44-30-2.9. Refund deduction for contribution to the Rhode Island...

Section 44-30-2.10. - Alternative flat tax rate. - § 44-30-2.10. Alternative flat tax rate. (a) For tax years...

Section 44-30-2.11. - Refund deduction for contribution to the substance use and mental health leadership council of RI. - § 44-30-2.11. Refund deduction for contribution to the substance use...

Section 44-30-3. - Optional tax tables for resident individuals. - § 44-30-3. Optional tax tables for resident individuals. (a) General....

Section 44-30-4. - Accounting periods and methods. - § 44-30-4. Accounting periods and methods. (a) Accounting periods. A...

Section 44-30-5. - “Resident” and “nonresident” defined. - § 44-30-5. “Resident” and “nonresident” defined. (a) Resident individual. A...

Section 44-30-6. - Meaning of terms. - § 44-30-6. Meaning of terms. Any term used in the...

Section 44-30-7. - Amortization of air or water pollution control facilities. - § 44-30-7. Amortization of air or water pollution control facilities....