§ 44-30-6. Meaning of terms.
Any term used in the Rhode Island personal income tax law shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States means the provisions of the Internal Revenue Code of 1954, and amendments thereto thereto, and other provisions of the laws of the United States relating to federal income taxes for the same taxable year, except that if this reference should ever be declared unconstitutional then to the provisions that existed on January 1, 1972.
History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1972, ch. 155, art. 1, § 1.
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.