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Rhode Island General Laws
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Personal Income Tax
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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44-30-14 - Repealed.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.