§ 44-30-71.1. Voluntary withholding of tax from military retirement payments.
(a) The tax administrator may enter into agreements with the federal government to allow for the withholding from military retirement payments subject to Rhode Island personal income tax of a resident individual, an amount substantially equivalent to the tax reasonably estimated to be due resulting from the inclusion in the resident’s Rhode Island income of his or her retirement payments received during any calendar year.
(b) The method of determining the amount to be withheld shall be prescribed by regulations of the tax administrator, with due regard to the withholding exemptions of the resident.
(c) The provisions of this section shall apply only to a resident who so elects to have the withholding effected.
History of Section.P.L. 1986, ch. 121, § 1.
Structure Rhode Island General Laws
Chapter 44-30 - Personal Income Tax
Section 44-30-71. - Requirement of withholding tax from wages.
Section 44-30-71.1. - Voluntary withholding of tax from military retirement payments.
Section 44-30-71.3. - Sale of real property by nonresidents — Withholding requirements.
Section 44-30-71.4. - Employee leasing companies — Payroll companies.
Section 44-30-72. - Withholding agreements.
Section 44-30-73. - Information statement for employee.
Section 44-30-74. - Credit for tax withheld.
Section 44-30-75. - Employer’s return and payment of withheld taxes.
Section 44-30-76. - Employer’s liability for withheld taxes — Violations — Penalties.
Section 44-30-77. - Employer’s failure to withhold.
Section 44-30-78. - Filing annual reconciliation of tax withheld.