Rhode Island General Laws
Part VI - Procedure and Administration
Section 44-30-98. - Repealed.

§ 44-30-98. Repealed.
History of Section.P.L. 2003, ch. 376, art. 7, § 5; P.L. 2005, ch. 117, art. 16, § 9; P.L. 2006, ch. 246, art. 30, § 6; Repealed by P.L. 2007, ch. 73, art. 7, § 6, effective July 1, 2007.

Structure Rhode Island General Laws

Rhode Island General Laws

Title 44 - Taxation

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 44-30-97. - Repealed.

Section 44-30-98. - Repealed.

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.

Section 44-30-102. - Reporting requirement for applicable entities providing minimum essential coverage.

Section 44-30-103. - Child tax rebates.