Rhode Island General Laws
Part I - General
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 victims' fund.
(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the childhood disease victims' fund established in chapter 14 of title 23. The provision for the contribution shall appear on the state personal income tax return as follows:Childhood disease victims' fund. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax REFUND for this program).(b) The tax administrator shall annually forward by August 1, all contributions made to the childhood disease victims’ fund to the general treasurer to be deposited in the fund created in § 23-14-3. The general treasurer shall annually distribute the proceeds of the said fund as prescribed in chapter 14 of title 23.(c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 1989.
History of Section.P.L. 1989, ch. 384, § 3.

Structure Rhode Island General Laws

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.