CHAPTER 44-30
Personal Income Tax
Index Of Sections
- § 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 Repealed..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.