Rhode Island StatutesCHAPTER 44-30.2 - Reciprocity Agreements – Setoff of Refund of Personal Income Tax§ 44-30.2-1 - Reciprocity board.§ 44-30.2-2 - Entry into reciprocal agreements – Scope of agreements.§ 44-30.2-3 - Agreements subject to statutes – Discretion of governor.§ 44-30.2-4 - Severability.