GroundRules
Browse Rhode Island
Read the original sections, or search by topic.
- R.I. Gen. Laws § 44-29-17 · Taxes imposed as additional to other taxes.
- R.I. Gen. Laws § 44-29-18 · Severability.
- R.I. Gen. Laws § 44-30-1 · Persons subject to tax.
- R.I. Gen. Laws § 44-30-1.1 · Exemption from tax for writers, composers, and artists.
- R.I. Gen. Laws § 44-30-1.2 · Annual Rhode Island personal income and tax data report.
- R.I. Gen. Laws § 44-30-2 · Rate of tax.
- R.I. Gen. Laws § 44-30-2.1 · Refund deduction for contribution to U.S. Olympic Committee.
- R.I. Gen. Laws § 44-30-2.2 · Refund deduction for contribution to the non-game wildlife general revenue appropriations.
- R.I. Gen. Laws § 44-30-2.3 · Refund deduction for contribution to the childhood disease victims' fund.
- R.I. Gen. Laws § 44-30-2.4 · Refund deduction for contribution to the drug program account.
- R.I. Gen. Laws § 44-30-2.5 · Refund deduction for contribution to the Rhode Island organ transplant fund.
- R.I. Gen. Laws § 44-30-2.6 · Rhode Island taxable income — Rate of tax.
- R.I. Gen. Laws § 44-30-2.7 · Capital gains rates for assets held more than five (5) years.
- R.I. Gen. Laws § 44-30-2.8 · Net operating loss deduction.
- R.I. Gen. Laws § 44-30-2.9 · Refund deduction for contribution to the Rhode Island Military Family Relief Fund.
- R.I. Gen. Laws § 44-30-2.10 · Alternative flat tax rate.
- R.I. Gen. Laws § 44-30-2.11 · Refund deduction for contribution to the substance use and mental health leadership council of RI. [For expiration, see subsection (c)]
- R.I. Gen. Laws § 44-30-2.12 · Refund deduction for contribution to the behavioral health education, training, and coordination fund.
- R.I. Gen. Laws § 44-30-3 · Optional tax tables for resident individuals.
- R.I. Gen. Laws § 44-30-4 · Accounting periods and methods.
- R.I. Gen. Laws § 44-30-5 · “Resident” and “nonresident” defined.
- R.I. Gen. Laws § 44-30-6 · Meaning of terms.
- R.I. Gen. Laws § 44-30-7 · Amortization of air or water pollution control facilities.
- R.I. Gen. Laws § 44-30-11 · Resident husband and wife.
- R.I. Gen. Laws § 44-30-12 · Rhode Island income of a resident individual.
- R.I. Gen. Laws § 44-30-13, 44-30-14 · Repealed.
- R.I. Gen. Laws § 44-30-15 · Resident partners.
- R.I. Gen. Laws § 44-30-16 · Rhode Island income of a resident estate or trust.
- R.I. Gen. Laws § 44-30-17 · Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.
- R.I. Gen. Laws § 44-30-18 · Credit for income taxes of other states.
- R.I. Gen. Laws § 44-30-19 · Credit to trust beneficiary receiving accumulation distribution.
- R.I. Gen. Laws § 44-30-20 · Tax credit for installation costs to hydroelectric power developers — Legislative findings and declaration of policy.
- R.I. Gen. Laws § 44-30-21 · Hydroelectric development tax credit — Definitions.
- R.I. Gen. Laws § 44-30-22 · Tax credit for installation costs.
- R.I. Gen. Laws § 44-30-23 · Extended credits.
- R.I. Gen. Laws § 44-30-24 · Tax credit for art.
- R.I. Gen. Laws § 44-30-25 · Modification relating to family education accounts.
- R.I. Gen. Laws § 44-30-25.1 · Scituate — Modification relating to medical savings accounts.
- R.I. Gen. Laws § 44-30-26 · Tax credit for surviving spouse.
- R.I. Gen. Laws § 44-30-27 · Farm to school income tax credit.
- R.I. Gen. Laws § 44-30-31 · Nonresident husband and wife.
- R.I. Gen. Laws § 44-30-32 · Rhode Island income of a nonresident individual.
- R.I. Gen. Laws § 44-30-33 · Apportionment.
- R.I. Gen. Laws § 44-30-34 · Nonresident partners.
- R.I. Gen. Laws § 44-30-35 · Rhode Island income of a nonresident estate or trust.
- R.I. Gen. Laws § 44-30-36 · Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources.
- R.I. Gen. Laws § 44-30-37 · Credit to trust beneficiary receiving accumulation distribution.
- R.I. Gen. Laws § 44-30-51 · Returns and liabilities.
- R.I. Gen. Laws § 44-30-52 · Time and place for filing returns and paying tax.
- R.I. Gen. Laws § 44-30-53 · Signing of returns and other documents.
- R.I. Gen. Laws § 44-30-54 · Change of resident status during year.
- R.I. Gen. Laws § 44-30-55 · Declarations of estimated tax.
- R.I. Gen. Laws § 44-30-56 · Payments of estimated tax.
- R.I. Gen. Laws § 44-30-57 · Extensions of time.
- R.I. Gen. Laws § 44-30-58 · Requirements concerning returns, notices, records, and statements.
- R.I. Gen. Laws § 44-30-59 · Report of change in federal taxable income.
- R.I. Gen. Laws § 44-30-60 · Change of election.
- R.I. Gen. Laws § 44-30-71 · Requirement of withholding tax from wages.
- R.I. Gen. Laws § 44-30-71.1 · Voluntary withholding of tax from military retirement payments.
- R.I. Gen. Laws § 44-30-71.2 · Withholding of tax from lottery, pari-mutuel betting, video lottery terminal games and casino gaming winnings.
- R.I. Gen. Laws § 44-30-71.3 · Sale of real property by nonresidents — Withholding requirements.
- R.I. Gen. Laws § 44-30-71.4 · Employee leasing companies — Payroll companies.
- R.I. Gen. Laws § 44-30-72 · Withholding agreements.
- R.I. Gen. Laws § 44-30-73 · Information statement for employee.
- R.I. Gen. Laws § 44-30-74 · Credit for tax withheld.
- R.I. Gen. Laws § 44-30-75 · Employer’s return and payment of withheld taxes.
- R.I. Gen. Laws § 44-30-76 · Employer’s liability for withheld taxes — Violations — Penalties.
- R.I. Gen. Laws § 44-30-77 · Employer’s failure to withhold.
- R.I. Gen. Laws § 44-30-78 · Filing annual reconciliation of tax withheld.
- R.I. Gen. Laws § 44-30-81 · Notice of deficiency.
- R.I. Gen. Laws § 44-30-82 · Assessment date.
- R.I. Gen. Laws § 44-30-83 · Limitations on assessment.
- R.I. Gen. Laws § 44-30-84 · Interest on underpayment.
- R.I. Gen. Laws § 44-30-85 · Additions to tax and civil penalties.
- R.I. Gen. Laws § 44-30-85.1 · Electronic filing of withholding tax returns and penalties.
- R.I. Gen. Laws § 44-30-86 · Overpayment.
- R.I. Gen. Laws § 44-30-87 · Limitations on credit or refund.
- R.I. Gen. Laws § 44-30-87.1 · Net operating loss — Limitation.
- R.I. Gen. Laws § 44-30-88 · Interest on overpayment.
- R.I. Gen. Laws § 44-30-89 · Administrative petition.
- R.I. Gen. Laws § 44-30-90 · Review of tax administrator’s decision.
- R.I. Gen. Laws § 44-30-91 · Mailing rules — Holidays.
- R.I. Gen. Laws § 44-30-92 · Collection, levy, and lien.
- R.I. Gen. Laws § 44-30-93 · Transferees.
- R.I. Gen. Laws § 44-30-94 · Criminal penalties.
- R.I. Gen. Laws § 44-30-95 · General powers of tax administrator.
- R.I. Gen. Laws § 44-30-95.1 · Rules and regulations.
- R.I. Gen. Laws § 44-30-96 · Severability.
- R.I. Gen. Laws § 44-30-97 · Repealed.
- R.I. Gen. Laws § 44-30-98 · Repealed.
- R.I. Gen. Laws § 44-30-99 · Personal income tax law.
- R.I. Gen. Laws § 44-30-100 · Lookup table to report use tax on personal income tax return.
- R.I. Gen. Laws § 44-30-101 · Requirements concerning qualifying health insurance coverage.
- R.I. Gen. Laws § 44-30-102 · Reporting requirement for applicable entities providing minimum essential coverage.
- R.I. Gen. Laws § 44-30-103 · Child tax rebates.
- R.I. Gen. Laws § 44-30.1-1 · Definitions.
- R.I. Gen. Laws § 44-30.1-2 · Remedy additional.
- R.I. Gen. Laws § 44-30.1-3 · Collection of debts by setoff.
- R.I. Gen. Laws § 44-30.1-4 · Procedures for setoff and notification of a debtor.
- R.I. Gen. Laws § 44-30.1-5 · Hearing procedures.