§ 44-30-99. Personal income tax law.
The division of taxation shall prepare and submit to the general assembly by October 1, 2006, a Rhode Island personal income tax law which includes tax rates, income brackets, and personal exemptions that are indexed to an inflation factor that relies as little as practical upon references to the United States Internal Revenue Code. The report shall be accompanied with necessary recommended legislation necessary to implement the law. The report and legislation shall be transmitted to the chairperson of the house finance committee and the chairperson of the senate finance committee with copies to the house fiscal advisor and senate fiscal advisor.
History of Section.P.L. 2006, ch. 246, art. 30, § 2.
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.