{"data":{"id":"us-ri/r.i.-gen.-laws-44-30-74","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-30-74","heading":"Credit for tax withheld.","body":"Wages upon which tax is required to be withheld shall be taxable as if no withholding were required, but any amount of Rhode Island personal income tax actually deducted and withheld in any calendar year shall be deemed to have been paid to the tax administrator on behalf of the person from whom withheld, and the person shall be credited with having paid that amount of tax for the taxable year beginning in that calendar year. For a taxable year of less than twelve (12) months, the credit shall be made under regulations of the tax administrator.","path":["Title 44 Taxation","Chapter 30 Personal Income Tax","Part V Withholding of Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-V/44-30-74.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:32Z","sha256":"5002a9be1491a2f22c50ffc80d64b3580aa48a972073ba50956823c5a9d8e325","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-30-73","next":"us-ri/r.i.-gen.-laws-44-30-75"},"notice":"GroundRules: Original legal text. Not legal advice."}