Rhode Island General Laws
Chapter 44-30 - Personal Income Tax
Part VI - Procedure and Administration

Section 44-30-81. - Notice of deficiency. - § 44-30-81. Notice of deficiency. (a) General. If upon examination...

Section 44-30-82. - Assessment date. - § 44-30-82. Assessment date. (a) General. The amount of tax...

Section 44-30-83. - Limitations on assessment. - § 44-30-83. Limitations on assessment. (a) General. Except as otherwise...

Section 44-30-84. - Interest on underpayment. - § 44-30-84. Interest on underpayment. (a) General. (1) If any...

Section 44-30-85. - Additions to tax and civil penalties. - § 44-30-85. Additions to tax and civil penalties. (a) Failure...

Section 44-30-85.1. - Electronic filing of withholding tax returns and penalties. - § 44-30-85.1. Electronic filing of withholding tax returns and penalties....

Section 44-30-86. - Overpayment. - § 44-30-86. Overpayment. (a) General. The tax administrator within the...

Section 44-30-87. - Limitations on credit or refund. - § 44-30-87. Limitations on credit or refund. (a) General. Claim...

Section 44-30-87.1. - Net operating loss — Limitation. - § 44-30-87.1. Net operating loss — Limitation. A net operating...

Section 44-30-88. - Interest on overpayment. - § 44-30-88. Interest on overpayment. (a) General. Interest shall be...

Section 44-30-89. - Administrative petition. - § 44-30-89. Administrative petition. (a) Petition for redetermination of a...

Section 44-30-90. - Review of tax administrator’s decision. - § 44-30-90. Review of tax administrator’s decision. (a) General. Any...

Section 44-30-91. - Mailing rules — Holidays. - § 44-30-91. Mailing rules — Holidays. (a) Timely mailing. If...

Section 44-30-92. - Collection, levy, and lien. - § 44-30-92. Collection, levy, and lien. (a) Collection procedures. The...

Section 44-30-93. - Transferees. - § 44-30-93. Transferees. (a) General. The amount of liability of...

Section 44-30-94. - Criminal penalties. - § 44-30-94. Criminal penalties. (a) Any individual or other person...

Section 44-30-95. - General powers of tax administrator. [Effective until July 1, 2023.] - § 44-30-95. General powers of tax administrator. [Effective until July...

Section 44-30-95.1. - Rules and regulations. - § 44-30-95.1. Rules and regulations. The tax administrator is authorized...

Section 44-30-96. - Severability. - § 44-30-96. Severability. If any provision of this chapter or...

Section 44-30-97. - Repealed. - § 44-30-97. Repealed. History of Section.P.L. 1993, ch. 245, §...

Section 44-30-98. - Repealed. - § 44-30-98. Repealed. History of Section.P.L. 2003, ch. 376, art....

Section 44-30-99. - Personal income tax law. - § 44-30-99. Personal income tax law. The division of taxation...

Section 44-30-100. - Lookup table to report use tax on personal income tax return. - § 44-30-100. Lookup table to report use tax on personal...

Section 44-30-101. - Requirements concerning qualifying health insurance coverage. - § 44-30-101. Requirements concerning qualifying health insurance coverage. (a) Definitions....

Section 44-30-102. - Reporting requirement for applicable entities providing minimum essential coverage. - § 44-30-102. Reporting requirement for applicable entities providing minimum essential...

Section 44-30-103. - Child tax rebates. - § 44-30-103. Child tax rebates. (a) As used in this...