§ 44-30-2.4. Refund deduction for contribution to the drug program account.
(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 drug program established in chapter 7 of title 42. The provision for the contribution shall appear before all other requests for contributions on the state personal income tax return as follows:Drug program. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in the amount of your tax REFUND for this program).(b) The tax administrator shall annually forward by August 1, all contributions made to the drug program account to the general treasurer to be deposited as general revenues.(c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 1990.
History of Section.P.L. 1990, ch. 322, § 2; P.L. 1995, ch. 370, art. 40, § 150.
Structure Rhode Island General Laws
Chapter 44-30 - Personal Income Tax
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 44-30-2.3. - 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 44-30-2.10. - Alternative flat tax rate.
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.