§ 44-30-78. Filing annual reconciliation of tax withheld.
A reconciliation of tax withheld must be filed by the employer with the division of taxation on or before January 31 following the close of the calendar year in accordance with rules and regulations prescribed by the tax administrator.
History of Section.P.L. 1971, ch. 8, art. 1, § 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.