Rhode Island General Laws
Chapter 44-30 - Personal Income Tax
Part V - Withholding of Tax

Section 44-30-71. - Requirement of withholding tax from wages. - § 44-30-71. Requirement of withholding tax from wages. (a) General....

Section 44-30-71.1. - Voluntary withholding of tax from military retirement payments. - § 44-30-71.1. Voluntary withholding of tax from military retirement payments....

Section 44-30-71.2. - Withholding of tax from lottery, pari-mutuel betting, video lottery terminal games and casino gaming winnings. - § 44-30-71.2. Withholding of tax from lottery, pari-mutuel betting, video...

Section 44-30-71.3. - Sale of real property by nonresidents — Withholding requirements. - § 44-30-71.3. Sale of real property by nonresidents — Withholding...

Section 44-30-71.4. - Employee leasing companies — Payroll companies. - § 44-30-71.4. Employee leasing companies — Payroll companies. (a) Employee...

Section 44-30-72. - Withholding agreements. - § 44-30-72. Withholding agreements. The tax administrator may enter into...

Section 44-30-73. - Information statement for employee. - § 44-30-73. Information statement for employee. Every employer required to...

Section 44-30-74. - Credit for tax withheld. - § 44-30-74. Credit for tax withheld. Wages upon which tax...

Section 44-30-75. - Employer’s return and payment of withheld taxes. - § 44-30-75. Employer’s return and payment of withheld taxes. Every...

Section 44-30-76. - Employer’s liability for withheld taxes — Violations — Penalties. - § 44-30-76. Employer’s liability for withheld taxes — Violations —...

Section 44-30-77. - Employer’s failure to withhold. - § 44-30-77. Employer’s failure to withhold. If an employer fails...

Section 44-30-78. - Filing annual reconciliation of tax withheld. - § 44-30-78. Filing annual reconciliation of tax withheld. A reconciliation...