State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-30
§ 44-30-1 - Persons subject to tax.
§ 44-30-1.1 - Exemption from tax for writers, composers and artists.
§ 44-30-1.2 - Annual Rhode Island personal income and tax data report.
§ 44-30-2 - Rate of tax.
§ 44-30-2.1 - Refund deduction for contribution to U.S. Olympic Committee.
§ 44-30-2.2 - Refund deduction for contribution to the non-game wildlife general revenue appropriations.
§ 44-30-2.3 - Refund deduction for contribution to the childhood disease victims' fund.
§ 44-30-2.4 - Refund deduction for contribution to the drug program account.
§ 44-30-2.5 - Refund deduction for contribution to the Rhode Island organ transplant fund.
§ 44-30-2.6 - Rhode Island taxable income – Rate of tax.
§ 44-30-2.7 - Capital gains rates for assets held more than five (5) years.
§ 44-30-2.8 - Net operating loss deduction.
§ 44-30-2.9 - Refund deduction for contribution to the Rhode Island Military Family Relief Fund.
§ 44-30-2.10 - Alternative flat tax rate.
§ 44-30-3 - Optional tax tables for resident individuals.
§ 44-30-4 - Accounting periods and methods.
§ 44-30-5 - "Resident" and "nonresident" defined.
§ 44-30-6 - Meaning of terms.
§ 44-30-7 - Amortization of air or water pollution control facilities.
§ 44-30-11 - Resident husband and wife.
§ 44-30-12 - Rhode Island income of a resident individual.
§ 44-30-13 - , 44-30-14. [Repealed.].
§ 44-30-15 - Resident partners.
§ 44-30-16 - Rhode Island income of a resident estate or trust.
§ 44-30-17 - Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.
§ 44-30-18 - Credit for income taxes of other states.
§ 44-30-19 - Credit to trust beneficiary receiving accumulation distribution.
§ 44-30-20 - Tax credit for installation costs to hydroelectric power developers – Legislative findings and declaration of policy.
§ 44-30-21 - Hydroelectric development tax credit – Definitions.
§ 44-30-22 - Tax credit for installation costs.
§ 44-30-23 - Extended credits.
§ 44-30-24 - Tax credit for art.
§ 44-30-25 - Modification relating to family education accounts.
§ 44-30-25.1 - Scituate – Modification relating to medical savings accounts.
§ 44-30-26 - Tax credit for surviving spouse.
§ 44-30-27 - Farm to school income tax credit.
§ 44-30-31 - Nonresident husband and wife.
§ 44-30-32 - Rhode Island income of a nonresident individual.
§ 44-30-33 - Apportionment.
§ 44-30-34 - Nonresident partners.
§ 44-30-35 - Rhode Island income of a nonresident estate or trust.
§ 44-30-36 - Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources.
§ 44-30-37 - Credit to trust beneficiary receiving accumulation distribution.
§ 44-30-51 - Returns and liabilities.
§ 44-30-52 - Time and place for filing returns and paying tax.
§ 44-30-53 - Signing of returns and other documents.
§ 44-30-54 - Change of resident status during year.
§ 44-30-55 - Declarations of estimated tax.
§ 44-30-56 - Payments of estimated tax.
§ 44-30-57 - Extensions of time.
§ 44-30-58 - Requirements concerning returns, notices, records, and statements.
§ 44-30-59 - Report of change in federal taxable income.
§ 44-30-60 - Change of election.
§ 44-30-71 - Requirement of withholding tax from wages.
§ 44-30-71.1 - Voluntary withholding of tax from military retirement payments.
§ 44-30-71.2 - Withholding of tax from lottery and pari-mutuel betting winnings.
§ 44-30-71.3 - Sale of real property by nonresidents – Withholding requirements.
§ 44-30-71.4 - Employee leasing companies – Payroll companies.
§ 44-30-72 - Withholding agreements.
§ 44-30-73 - Information statement for employee.
§ 44-30-74 - Credit for tax withheld.
§ 44-30-75 - Employer's return and payment of withheld taxes.
§ 44-30-76 - Employer's liability for withheld taxes – Violations – Penalties.
§ 44-30-77 - Employer's failure to withhold.
§ 44-30-78 - Filing annual reconciliation of tax withheld.
§ 44-30-81 - Notice of deficiency.
§ 44-30-82 - Assessment date.
§ 44-30-83 - Limitations on assessment.
§ 44-30-84 - Interest on underpayment.
§ 44-30-85 - Additions to tax and civil penalties.
§ 44-30-86 - Overpayment.
§ 44-30-87 - Limitations on credit or refund.
§ 44-30-87.1 - Net operating loss – Limitation.
§ 44-30-88 - Interest on overpayment.
§ 44-30-89 - Administrative petition.
§ 44-30-90 - Review of tax administrator's decision.
§ 44-30-91 - Mailing rules – Holidays.
§ 44-30-92 - Collection, levy, and lien.
§ 44-30-93 - Transferees.
§ 44-30-94 - Criminal penalties.
§ 44-30-95 - General powers of tax administrator.
§ 44-30-95.1 - Rules and regulations.
§ 44-30-96 - Severability.
§ 44-30-97 - [Repealed.].
§ 44-30-98 - [Repealed.].
§ 44-30-99 - Personal income tax law.
State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-30
§ 44-30-1 - Persons subject to tax.
§ 44-30-1.1 - Exemption from tax for writers, composers and artists.
§ 44-30-1.2 - Annual Rhode Island personal income and tax data report.
§ 44-30-2 - Rate of tax.
§ 44-30-2.1 - Refund deduction for contribution to U.S. Olympic Committee.
§ 44-30-2.2 - Refund deduction for contribution to the non-game wildlife general revenue appropriations.
§ 44-30-2.3 - Refund deduction for contribution to the childhood disease victims' fund.
§ 44-30-2.4 - Refund deduction for contribution to the drug program account.
§ 44-30-2.5 - Refund deduction for contribution to the Rhode Island organ transplant fund.
§ 44-30-2.6 - Rhode Island taxable income – Rate of tax.
§ 44-30-2.7 - Capital gains rates for assets held more than five (5) years.
§ 44-30-2.8 - Net operating loss deduction.
§ 44-30-2.9 - Refund deduction for contribution to the Rhode Island Military Family Relief Fund.
§ 44-30-2.10 - Alternative flat tax rate.
§ 44-30-3 - Optional tax tables for resident individuals.
§ 44-30-4 - Accounting periods and methods.
§ 44-30-5 - "Resident" and "nonresident" defined.
§ 44-30-6 - Meaning of terms.
§ 44-30-7 - Amortization of air or water pollution control facilities.
§ 44-30-11 - Resident husband and wife.
§ 44-30-12 - Rhode Island income of a resident individual.
§ 44-30-13 - , 44-30-14. [Repealed.].
§ 44-30-15 - Resident partners.
§ 44-30-16 - Rhode Island income of a resident estate or trust.
§ 44-30-17 - Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.
§ 44-30-18 - Credit for income taxes of other states.
§ 44-30-19 - Credit to trust beneficiary receiving accumulation distribution.
§ 44-30-20 - Tax credit for installation costs to hydroelectric power developers – Legislative findings and declaration of policy.
§ 44-30-21 - Hydroelectric development tax credit – Definitions.
§ 44-30-22 - Tax credit for installation costs.
§ 44-30-23 - Extended credits.
§ 44-30-24 - Tax credit for art.
§ 44-30-25 - Modification relating to family education accounts.
§ 44-30-25.1 - Scituate – Modification relating to medical savings accounts.
§ 44-30-26 - Tax credit for surviving spouse.
§ 44-30-27 - Farm to school income tax credit.
§ 44-30-31 - Nonresident husband and wife.
§ 44-30-32 - Rhode Island income of a nonresident individual.
§ 44-30-33 - Apportionment.
§ 44-30-34 - Nonresident partners.
§ 44-30-35 - Rhode Island income of a nonresident estate or trust.
§ 44-30-36 - Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources.
§ 44-30-37 - Credit to trust beneficiary receiving accumulation distribution.
§ 44-30-51 - Returns and liabilities.
§ 44-30-52 - Time and place for filing returns and paying tax.
§ 44-30-53 - Signing of returns and other documents.
§ 44-30-54 - Change of resident status during year.
§ 44-30-55 - Declarations of estimated tax.
§ 44-30-56 - Payments of estimated tax.
§ 44-30-57 - Extensions of time.
§ 44-30-58 - Requirements concerning returns, notices, records, and statements.
§ 44-30-59 - Report of change in federal taxable income.
§ 44-30-60 - Change of election.
§ 44-30-71 - Requirement of withholding tax from wages.
§ 44-30-71.1 - Voluntary withholding of tax from military retirement payments.
§ 44-30-71.2 - Withholding of tax from lottery and pari-mutuel betting winnings.
§ 44-30-71.3 - Sale of real property by nonresidents – Withholding requirements.
§ 44-30-71.4 - Employee leasing companies – Payroll companies.
§ 44-30-72 - Withholding agreements.
§ 44-30-73 - Information statement for employee.
§ 44-30-74 - Credit for tax withheld.
§ 44-30-75 - Employer's return and payment of withheld taxes.
§ 44-30-76 - Employer's liability for withheld taxes – Violations – Penalties.
§ 44-30-77 - Employer's failure to withhold.
§ 44-30-78 - Filing annual reconciliation of tax withheld.
§ 44-30-81 - Notice of deficiency.
§ 44-30-82 - Assessment date.
§ 44-30-83 - Limitations on assessment.
§ 44-30-84 - Interest on underpayment.
§ 44-30-85 - Additions to tax and civil penalties.
§ 44-30-86 - Overpayment.
§ 44-30-87 - Limitations on credit or refund.
§ 44-30-87.1 - Net operating loss – Limitation.
§ 44-30-88 - Interest on overpayment.
§ 44-30-89 - Administrative petition.
§ 44-30-90 - Review of tax administrator's decision.
§ 44-30-91 - Mailing rules – Holidays.
§ 44-30-92 - Collection, levy, and lien.
§ 44-30-93 - Transferees.
§ 44-30-94 - Criminal penalties.
§ 44-30-95 - General powers of tax administrator.
§ 44-30-95.1 - Rules and regulations.
§ 44-30-96 - Severability.
§ 44-30-97 - [Repealed.].
§ 44-30-98 - [Repealed.].
§ 44-30-99 - Personal income tax law.
State Codes and Statutes
Statutes >
Rhode-island >
Title-44 >
Chapter-44-30§ 44-30-1 - Persons subject to tax.§ 44-30-1.1 - Exemption from tax for writers, composers and artists.§ 44-30-1.2 - Annual Rhode Island personal income and tax data report.§ 44-30-2 - Rate of tax.§ 44-30-2.1 - Refund deduction for contribution to U.S. Olympic Committee.§ 44-30-2.2 - Refund deduction for contribution to the non-game wildlife general revenue appropriations.§ 44-30-2.3 - Refund deduction for contribution to the childhood disease victims' fund.§ 44-30-2.4 - Refund deduction for contribution to the drug program account.§ 44-30-2.5 - Refund deduction for contribution to the Rhode Island organ transplant fund.§ 44-30-2.6 - Rhode Island taxable income – Rate of tax.§ 44-30-2.7 - Capital gains rates for assets held more than five (5) years.§ 44-30-2.8 - Net operating loss deduction.§ 44-30-2.9 - Refund deduction for contribution to the Rhode Island Military Family Relief Fund.§ 44-30-2.10 - Alternative flat tax rate.§ 44-30-3 - Optional tax tables for resident individuals.§ 44-30-4 - Accounting periods and methods.§ 44-30-5 - "Resident" and "nonresident" defined.§ 44-30-6 - Meaning of terms.§ 44-30-7 - Amortization of air or water pollution control facilities.§ 44-30-11 - Resident husband and wife.§ 44-30-12 - Rhode Island income of a resident individual.§ 44-30-13 - , 44-30-14. [Repealed.].§ 44-30-15 - Resident partners.§ 44-30-16 - Rhode Island income of a resident estate or trust.§ 44-30-17 - Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.§ 44-30-18 - Credit for income taxes of other states.§ 44-30-19 - Credit to trust beneficiary receiving accumulation distribution.§ 44-30-20 - Tax credit for installation costs to hydroelectric power developers – Legislative findings and declaration of policy.§ 44-30-21 - Hydroelectric development tax credit – Definitions.§ 44-30-22 - Tax credit for installation costs.§ 44-30-23 - Extended credits.§ 44-30-24 - Tax credit for art.§ 44-30-25 - Modification relating to family education accounts.§ 44-30-25.1 - Scituate – Modification relating to medical savings accounts.§ 44-30-26 - Tax credit for surviving spouse.§ 44-30-27 - Farm to school income tax credit.§ 44-30-31 - Nonresident husband and wife.§ 44-30-32 - Rhode Island income of a nonresident individual.§ 44-30-33 - Apportionment.§ 44-30-34 - Nonresident partners.§ 44-30-35 - Rhode Island income of a nonresident estate or trust.§ 44-30-36 - Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources.§ 44-30-37 - Credit to trust beneficiary receiving accumulation distribution.§ 44-30-51 - Returns and liabilities.§ 44-30-52 - Time and place for filing returns and paying tax.§ 44-30-53 - Signing of returns and other documents.§ 44-30-54 - Change of resident status during year.§ 44-30-55 - Declarations of estimated tax.§ 44-30-56 - Payments of estimated tax.§ 44-30-57 - Extensions of time.§ 44-30-58 - Requirements concerning returns, notices, records, and statements.§ 44-30-59 - Report of change in federal taxable income.§ 44-30-60 - Change of election.§ 44-30-71 - Requirement of withholding tax from wages.§ 44-30-71.1 - Voluntary withholding of tax from military retirement payments.§ 44-30-71.2 - Withholding of tax from lottery and pari-mutuel betting winnings.§ 44-30-71.3 - Sale of real property by nonresidents – Withholding requirements.§ 44-30-71.4 - Employee leasing companies – Payroll companies.§ 44-30-72 - Withholding agreements.§ 44-30-73 - Information statement for employee.§ 44-30-74 - Credit for tax withheld.§ 44-30-75 - Employer's return and payment of withheld taxes.§ 44-30-76 - Employer's liability for withheld taxes – Violations – Penalties.§ 44-30-77 - Employer's failure to withhold.§ 44-30-78 - Filing annual reconciliation of tax withheld.§ 44-30-81 - Notice of deficiency.§ 44-30-82 - Assessment date.§ 44-30-83 - Limitations on assessment.§ 44-30-84 - Interest on underpayment.§ 44-30-85 - Additions to tax and civil penalties.§ 44-30-86 - Overpayment.§ 44-30-87 - Limitations on credit or refund.§ 44-30-87.1 - Net operating loss – Limitation.§ 44-30-88 - Interest on overpayment.§ 44-30-89 - Administrative petition.§ 44-30-90 - Review of tax administrator's decision.§ 44-30-91 - Mailing rules – Holidays.§ 44-30-92 - Collection, levy, and lien.§ 44-30-93 - Transferees.§ 44-30-94 - Criminal penalties.§ 44-30-95 - General powers of tax administrator.§ 44-30-95.1 - Rules and regulations.§ 44-30-96 - Severability.§ 44-30-97 - [Repealed.].§ 44-30-98 - [Repealed.].§ 44-30-99 - Personal income tax law.
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