§ 44-30-96. Severability.
If any provision of this chapter or the application thereof shall for any reason be judged invalid, that judgment shall not affect, impair, or invalidate the remainder of the law, but shall be confined in its effect to the provision or application directly involved in the controversy giving rise to the judgment.
History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
Structure Rhode Island General Laws
Chapter 44-30 - Personal Income Tax
Part VI - Procedure and Administration
Section 44-30-81. - Notice of deficiency.
Section 44-30-82. - Assessment date.
Section 44-30-83. - Limitations on assessment.
Section 44-30-84. - Interest on underpayment.
Section 44-30-85. - Additions to tax and civil penalties.
Section 44-30-85.1. - Electronic filing of withholding tax returns and penalties.
Section 44-30-86. - Overpayment.
Section 44-30-87. - Limitations on credit or refund.
Section 44-30-87.1. - Net operating loss — Limitation.
Section 44-30-88. - Interest on overpayment.
Section 44-30-89. - Administrative petition.
Section 44-30-90. - Review of tax administrator’s decision.
Section 44-30-91. - Mailing rules — Holidays.
Section 44-30-92. - Collection, levy, and lien.
Section 44-30-93. - Transferees.
Section 44-30-94. - Criminal penalties.
Section 44-30-95. - General powers of tax administrator. [Effective until July 1, 2023.]
Section 44-30-95.1. - Rules and regulations.
Section 44-30-96. - Severability.
Section 44-30-99. - Personal income tax law.
Section 44-30-100. - Lookup table to report use tax on personal income tax return.
Section 44-30-101. - Requirements concerning qualifying health insurance coverage.