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U.S. State Codes
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Rhode-Island
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Title 44 - Taxation
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Chapter 44-30 Personal Income Tax
Chapter 44-30 Personal Income Tax
Section 44-30-1 Persons subject to tax.
Section 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.
Section 44-30-2 Rate of tax.
Section 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.
Section 44-30-2.3 Refund deduction for contribution to the childhood disease victims' fund.
Section 44-30-2.4 Refund deduction for contribution to the drug program account.
Section 44-30-2.5 Refund deduction for contribution to the Rhode Island organ transplant fund.
Section 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.
Section 44-30-2.8 Net operating loss deduction.
Section 44-30-2.9 Refund deduction for contribution to the Rhode Island Military Family Relief Fund.
Section 44-30-2.10 Alternative flat tax rate.
Section 44-30-2.11 Refund deduction for contribution to the substance use and mental health leadership council of RI.
Section 44-30-3 Optional tax tables for resident individuals.
Section 44-30-4 Accounting periods and methods.
Section 44-30-5 "Resident" and "nonresident" defined.
Section 44-30-6 Meaning of terms.
Section 44-30-7 Amortization of air or water pollution control facilities.
Section 44-30-11 Resident husband and wife.
Section 44-30-12 Rhode Island income of a resident individual.
Section 44-30-13, 44-30-14 Repealed.
Section 44-30-15 Resident partners.
Section 44-30-16 Rhode Island income of a resident estate or trust.
Section 44-30-17 Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.
Section 44-30-18 Credit for income taxes of other states.
Section 44-30-19 Credit to trust beneficiary receiving accumulation distribution.
Section 44-30-20 Tax credit for installation costs to hydroelectric power developers - Legislative findings and declaration of policy.
Section 44-30-21 Hydroelectric development tax credit - Definitions.
Section 44-30-22 Tax credit for installation costs.
Section 44-30-23 Extended credits.
Section 44-30-24 Tax credit for art.
Section 44-30-25 Modification relating to family education accounts.
Section 44-30-25.1 Scituate - Modification relating to medical savings accounts.
Section 44-30-26 Tax credit for surviving spouse.
Section 44-30-27 Farm to school income tax credit.
Section 44-30-31 Nonresident husband and wife.
Section 44-30-32 Rhode Island income of a nonresident individual.
Section 44-30-33 Apportionment.
Section 44-30-34 Nonresident partners.
Section 44-30-35 Rhode Island income of a nonresident estate or trust.
Section 44-30-36 Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources.
Section 44-30-37 Credit to trust beneficiary receiving accumulation distribution.
Section 44-30-51 Returns and liabilities.
Section 44-30-52 Time and place for filing returns and paying tax.
Section 44-30-53 Signing of returns and other documents.
Section 44-30-54 Change of resident status during year.
Section 44-30-55 Declarations of estimated tax.
Section 44-30-56 Payments of estimated tax.
Section 44-30-57 Extensions of time.
Section 44-30-58 Requirements concerning returns, notices, records, and statements.
Section 44-30-59 Report of change in federal taxable income.
Section 44-30-60 Change of election.
Section 44-30-71 Requirement of withholding tax from wages.
Section 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.
Section 44-30-71.3 Sale of real property by nonresidents - Withholding requirements.
Section 44-30-71.4 Employee leasing companies - Payroll companies.
Section 44-30-72 Withholding agreements.
Section 44-30-73 Information statement for employee.
Section 44-30-74 Credit for tax withheld.
Section 44-30-75 Employer's return and payment of withheld taxes.
Section 44-30-76 Employer's liability for withheld taxes - Violations - Penalties.
Section 44-30-77 Employer's failure to withhold.
Section 44-30-78 Filing annual reconciliation of tax withheld.
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.
Section 44-30-95.1 Rules and regulations.
Section 44-30-96 Severability.
Section 44-30-97 Repealed.
Section 44-30-98 Repealed.
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.
Section 44-30-102 Reporting requirement for applicable entities providing minimum essential coverage.