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Part I - General
Section 44-30-1. - Persons subject to tax. - § 44-30-1. Persons subject to tax. (a) Imposition of tax....
Section 44-30-1.1. - Exemption from tax for writers, composers, and artists. - § 44-30-1.1. Exemption from tax for writers, composers, and artists....
Section 44-30-1.2. - Annual Rhode Island personal income and tax data report. - § 44-30-1.2. Annual Rhode Island personal income and tax data...
Section 44-30-2. - Rate of tax. - § 44-30-2. Rate of tax. (a) General. (1)(i) A Rhode...
Section 44-30-2.1. - Refund deduction for contribution to U.S. Olympic Committee. - § 44-30-2.1. Refund deduction for contribution to U.S. Olympic Committee....
Section 44-30-2.2. - Refund deduction for contribution to the non-game wildlife general revenue appropriations. - § 44-30-2.2. Refund deduction for contribution to the non-game wildlife...
Section 44-30-2.3. - Refund deduction for contribution to the childhood disease victims' fund. - § 44-30-2.3. Refund deduction for contribution to the childhood disease...
Section 44-30-2.4. - Refund deduction for contribution to the drug program account. - § 44-30-2.4. Refund deduction for contribution to the drug program...
Section 44-30-2.5. - Refund deduction for contribution to the Rhode Island organ transplant fund. - § 44-30-2.5. Refund deduction for contribution to the Rhode Island...
Section 44-30-2.6. - Rhode Island taxable income — Rate of tax. - § 44-30-2.6. Rhode Island taxable income — Rate of tax....
Section 44-30-2.7. - Capital gains rates for assets held more than five (5) years. - § 44-30-2.7. Capital gains rates for assets held more than...
Section 44-30-2.8. - Net operating loss deduction. - § 44-30-2.8. Net operating loss deduction. For purposes of net...
Section 44-30-2.9. - Refund deduction for contribution to the Rhode Island Military Family Relief Fund. - § 44-30-2.9. Refund deduction for contribution to the Rhode Island...
Section 44-30-2.10. - Alternative flat tax rate. - § 44-30-2.10. Alternative flat tax rate. (a) For tax years...
Section 44-30-2.11. - Refund deduction for contribution to the substance use and mental health leadership council of RI. - § 44-30-2.11. Refund deduction for contribution to the substance use...
Section 44-30-3. - Optional tax tables for resident individuals. - § 44-30-3. Optional tax tables for resident individuals. (a) General....
Section 44-30-4. - Accounting periods and methods. - § 44-30-4. Accounting periods and methods. (a) Accounting periods. A...
Section 44-30-5. - “Resident” and “nonresident” defined. - § 44-30-5. “Resident” and “nonresident” defined. (a) Resident individual. A...
Section 44-30-6. - Meaning of terms. - § 44-30-6. Meaning of terms. Any term used in the...
Section 44-30-7. - Amortization of air or water pollution control facilities. - § 44-30-7. Amortization of air or water pollution control facilities....
Part II - Residents
Section 44-30-11. - Resident husband and wife. - § 44-30-11. Resident husband and wife. (a) If the federal...
Section 44-30-12. - Rhode Island income of a resident individual. - § 44-30-12. Rhode Island income of a resident individual. (a)...
Section 44-30-13, 44-30-14. - Repealed. - § 44-30-13, 44-30-14. Repealed. History of Section.P.L. 1971, ch. 8,...
Section 44-30-15. - Resident partners. - § 44-30-15. Resident partners. (a) Partner’s modifications. In determining Rhode...
Section 44-30-16. - Rhode Island income of a resident estate or trust. - § 44-30-16. Rhode Island income of a resident estate or...
Section 44-30-17. - Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment. - § 44-30-17. Share of a resident estate, trust, or beneficiary...
Section 44-30-18. - Credit for income taxes of other states. - § 44-30-18. Credit for income taxes of other states. (a)...
Section 44-30-19. - Credit to trust beneficiary receiving accumulation distribution. - § 44-30-19. Credit to trust beneficiary receiving accumulation distribution. (a)...
Section 44-30-20. - Tax credit for installation costs to hydroelectric power developers — Legislative findings and declaration of policy. - § 44-30-20. Tax credit for installation costs to hydroelectric power...
Section 44-30-21. - Hydroelectric development tax credit — Definitions. - § 44-30-21. Hydroelectric development tax credit — Definitions. For purposes...
Section 44-30-22. - Tax credit for installation costs. - § 44-30-22. Tax credit for installation costs. (a) A hydroelectric...
Section 44-30-23. - Extended credits. - § 44-30-23. Extended credits. If the allowable credit exceeds the...
Section 44-30-24. - Tax credit for art. - § 44-30-24. Tax credit for art. Upon presentation of written...
Section 44-30-25. - Modification relating to family education accounts. - § 44-30-25. Modification relating to family education accounts. (a) “Family...
Section 44-30-25.1. - Scituate — Modification relating to medical savings accounts. - § 44-30-25.1. Scituate — Modification relating to medical savings accounts....
Section 44-30-26. - Tax credit for surviving spouse. - § 44-30-26. Tax credit for surviving spouse. An individual who...
Section 44-30-27. - Farm to school income tax credit. - § 44-30-27. Farm to school income tax credit. Upon presentation...
Part III - Nonresidents
Section 44-30-31. - Nonresident husband and wife. - § 44-30-31. Nonresident husband and wife. (a) If the federal...
Section 44-30-32. - Rhode Island income of a nonresident individual. - § 44-30-32. Rhode Island income of a nonresident individual. (a)...
Section 44-30-33. - Apportionment. - § 44-30-33. Apportionment. (a) The federal tax liability of a...
Section 44-30-34. - Nonresident partners. - § 44-30-34. Nonresident partners. (a) Portion derived from Rhode Island...
Section 44-30-35. - Rhode Island income of a nonresident estate or trust. - § 44-30-35. Rhode Island income of a nonresident estate or...
Section 44-30-36. - Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources. - § 44-30-36. Share of a nonresident estate, trust, or beneficiary...
Section 44-30-37. - Credit to trust beneficiary receiving accumulation distribution. - § 44-30-37. Credit to trust beneficiary receiving accumulation distribution. A...
Part IV - Returns, Declarations, and Payment of Tax
Section 44-30-51. - Returns and liabilities. - § 44-30-51. Returns and liabilities. (a) General. On or before...
Section 44-30-52. - Time and place for filing returns and paying tax. - § 44-30-52. Time and place for filing returns and paying...
Section 44-30-53. - Signing of returns and other documents. - § 44-30-53. Signing of returns and other documents. (a) General....
Section 44-30-54. - Change of resident status during year. - § 44-30-54. Change of resident status during year. (a) General....
Section 44-30-55. - Declarations of estimated tax. - § 44-30-55. Declarations of estimated tax. (a) Requirement of filing....
Section 44-30-56. - Payments of estimated tax. - § 44-30-56. Payments of estimated tax. (a) General. The estimated...
Section 44-30-57. - Extensions of time. - § 44-30-57. Extensions of time. (a) General. Under any regulations...
Section 44-30-58. - Requirements concerning returns, notices, records, and statements. - § 44-30-58. Requirements concerning returns, notices, records, and statements. (a)...
Section 44-30-59. - Report of change in federal taxable income. - § 44-30-59. Report of change in federal taxable income. (a)...
Section 44-30-60. - Change of election. - § 44-30-60. Change of election. Subject to regulations promulgated by...
Part V - Withholding of Tax
Section 44-30-71. - Requirement of withholding tax from wages. - § 44-30-71. Requirement of withholding tax from wages. (a) General....
Section 44-30-71.1. - Voluntary withholding of tax from military retirement payments. - § 44-30-71.1. Voluntary withholding of tax from military retirement payments....
Section 44-30-71.2. - Withholding of tax from lottery, pari-mutuel betting, video lottery terminal games and casino gaming winnings. - § 44-30-71.2. Withholding of tax from lottery, pari-mutuel betting, video...
Section 44-30-71.3. - Sale of real property by nonresidents — Withholding requirements. - § 44-30-71.3. Sale of real property by nonresidents — Withholding...
Section 44-30-71.4. - Employee leasing companies — Payroll companies. - § 44-30-71.4. Employee leasing companies — Payroll companies. (a) Employee...
Section 44-30-72. - Withholding agreements. - § 44-30-72. Withholding agreements. The tax administrator may enter into...
Section 44-30-73. - Information statement for employee. - § 44-30-73. Information statement for employee. Every employer required to...
Section 44-30-74. - Credit for tax withheld. - § 44-30-74. Credit for tax withheld. Wages upon which tax...
Section 44-30-75. - Employer’s return and payment of withheld taxes. - § 44-30-75. Employer’s return and payment of withheld taxes. Every...
Section 44-30-76. - Employer’s liability for withheld taxes — Violations — Penalties. - § 44-30-76. Employer’s liability for withheld taxes — Violations —...
Section 44-30-77. - Employer’s failure to withhold. - § 44-30-77. Employer’s failure to withhold. If an employer fails...
Section 44-30-78. - Filing annual reconciliation of tax withheld. - § 44-30-78. Filing annual reconciliation of tax withheld. A reconciliation...
Part VI - Procedure and Administration
Section 44-30-81. - Notice of deficiency. - § 44-30-81. Notice of deficiency. (a) General. If upon examination...
Section 44-30-82. - Assessment date. - § 44-30-82. Assessment date. (a) General. The amount of tax...
Section 44-30-83. - Limitations on assessment. - § 44-30-83. Limitations on assessment. (a) General. Except as otherwise...
Section 44-30-84. - Interest on underpayment. - § 44-30-84. Interest on underpayment. (a) General. (1) If any...
Section 44-30-85. - Additions to tax and civil penalties. - § 44-30-85. Additions to tax and civil penalties. (a) Failure...
Section 44-30-85.1. - Electronic filing of withholding tax returns and penalties. - § 44-30-85.1. Electronic filing of withholding tax returns and penalties....
Section 44-30-86. - Overpayment. - § 44-30-86. Overpayment. (a) General. The tax administrator within the...
Section 44-30-87. - Limitations on credit or refund. - § 44-30-87. Limitations on credit or refund. (a) General. Claim...
Section 44-30-87.1. - Net operating loss — Limitation. - § 44-30-87.1. Net operating loss — Limitation. A net operating...
Section 44-30-88. - Interest on overpayment. - § 44-30-88. Interest on overpayment. (a) General. Interest shall be...
Section 44-30-89. - Administrative petition. - § 44-30-89. Administrative petition. (a) Petition for redetermination of a...
Section 44-30-90. - Review of tax administrator’s decision. - § 44-30-90. Review of tax administrator’s decision. (a) General. Any...
Section 44-30-91. - Mailing rules — Holidays. - § 44-30-91. Mailing rules — Holidays. (a) Timely mailing. If...
Section 44-30-92. - Collection, levy, and lien. - § 44-30-92. Collection, levy, and lien. (a) Collection procedures. The...
Section 44-30-93. - Transferees. - § 44-30-93. Transferees. (a) General. The amount of liability of...
Section 44-30-94. - Criminal penalties. - § 44-30-94. Criminal penalties. (a) Any individual or other person...
Section 44-30-95. - General powers of tax administrator. [Effective until July 1, 2023.] - § 44-30-95. General powers of tax administrator. [Effective until July...
Section 44-30-95.1. - Rules and regulations. - § 44-30-95.1. Rules and regulations. The tax administrator is authorized...
Section 44-30-96. - Severability. - § 44-30-96. Severability. If any provision of this chapter or...
Section 44-30-97. - Repealed. - § 44-30-97. Repealed. History of Section.P.L. 1993, ch. 245, §...
Section 44-30-98. - Repealed. - § 44-30-98. Repealed. History of Section.P.L. 2003, ch. 376, art....
Section 44-30-99. - Personal income tax law. - § 44-30-99. Personal income tax law. The division of taxation...
Section 44-30-100. - Lookup table to report use tax on personal income tax return. - § 44-30-100. Lookup table to report use tax on personal...
Section 44-30-101. - Requirements concerning qualifying health insurance coverage. - § 44-30-101. Requirements concerning qualifying health insurance coverage. (a) Definitions....
Section 44-30-102. - Reporting requirement for applicable entities providing minimum essential coverage. - § 44-30-102. Reporting requirement for applicable entities providing minimum essential...
Section 44-30-103. - Child tax rebates. - § 44-30-103. Child tax rebates. (a) As used in this...