§ 44-30-75. Employer’s return and payment of withheld taxes.
Every employer required to deduct and withhold tax under this chapter shall file a withholding tax return on forms prescribed and at the times prescribed by the tax administrator and pay over to the tax administrator or to a depositary designated by the tax administrator the taxes so required to be deducted and withheld.
History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1991, ch. 6, art. 2, § 1; P.L. 1993, ch. 130, § 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.