§ 44-30-3 - Optional tax tables for resident individuals. - Rhode-island Statutes

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SECTION 44-30-3

§ 44-30-3 Optional tax tables for residentindividuals. – (a) General. The tax administrator may promulgate uniform tax tables forresident individual taxpayers for any taxable year. An individual may elect touse or not to use any tax table for which he or she is eligible.

(b) Preparation of tax tables. Tax tables promulgatedpursuant to this section shall be based either upon: (i) the individual's RhodeIsland taxable income, or (ii) the individual's federal income tax liability.In either case the tax administrator shall prescribe by regulation theconditions of eligibility for the use of a tax table. In no case shall theamount of tax calculated by use of a tax table be more than five dollars($5.00) lower than the amount otherwise due under § 44-30-2.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-30 > 44-30-3

SECTION 44-30-3

§ 44-30-3 Optional tax tables for residentindividuals. – (a) General. The tax administrator may promulgate uniform tax tables forresident individual taxpayers for any taxable year. An individual may elect touse or not to use any tax table for which he or she is eligible.

(b) Preparation of tax tables. Tax tables promulgatedpursuant to this section shall be based either upon: (i) the individual's RhodeIsland taxable income, or (ii) the individual's federal income tax liability.In either case the tax administrator shall prescribe by regulation theconditions of eligibility for the use of a tax table. In no case shall theamount of tax calculated by use of a tax table be more than five dollars($5.00) lower than the amount otherwise due under § 44-30-2.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-30 > 44-30-3

SECTION 44-30-3

§ 44-30-3 Optional tax tables for residentindividuals. – (a) General. The tax administrator may promulgate uniform tax tables forresident individual taxpayers for any taxable year. An individual may elect touse or not to use any tax table for which he or she is eligible.

(b) Preparation of tax tables. Tax tables promulgatedpursuant to this section shall be based either upon: (i) the individual's RhodeIsland taxable income, or (ii) the individual's federal income tax liability.In either case the tax administrator shall prescribe by regulation theconditions of eligibility for the use of a tax table. In no case shall theamount of tax calculated by use of a tax table be more than five dollars($5.00) lower than the amount otherwise due under § 44-30-2.