Title 44, Title 44 Title 44

(a) Subject to regulations of the tax administrator, if the amount of a taxpayer’s federal taxable income reported on his or her federal income tax return for any taxable year beginning on or after January 1, 1971, is changed or corrected by the United States Internal Revenue Ser…

Any term used in the Rhode Island personal income tax law shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United St…

Subject to regulations promulgated by the tax administrator, a taxpayer may change any election expressly authorized by the Rhode Island personal income tax law.

(a) General rule. (1) Every taxpayer, at his or her election, shall be entitled to a deduction with respect to the amortization of the adjusted basis, for determining gain, of any “treatment facility”, as defined in subsection (d) of this section, based on a period of sixty (60) …

(a) General. Every employer maintaining an office or transacting business within this state and making payment of any wages subject to Rhode Island personal income tax to a resident or nonresident individual shall deduct and withhold from the wages for each payroll period a tax c…

(a) The tax administrator may enter into agreements with the federal government to allow for the withholding from military retirement payments subject to Rhode Island personal income tax of a resident individual, an amount substantially equivalent to the tax reasonably estimated …

(a) Consistent with federal rules and regulations and procedures related to W-2G withholdings, the director of lotteries shall: (1) Deduct and withhold from the prize money, of any person winning a prize from the state lottery; and (2) Require the deduction and withholding from w…

(a) In a sale of real property and associated tangible personal property owned by a nonresident, the buyer shall deduct and withhold on the payments an amount equal to six percent (6%) of the total payment to nonresident individuals, estates, partnerships, or trusts, and seven pe…

(a) Employee leasing company certification. (1) Every “employee leasing company,” defined in this section as any individual, firm, partnership or corporation engaged in providing workers to employers or firms under a contract or leasing arrangement, shall, as a condition of doing…

The tax administrator may enter into agreements with the tax departments of other states, which require income tax to be withheld from the payment of wages and salaries, so as to govern the amounts to be withheld from the wages and salaries of residents of those states under prov…

Every employer required to deduct and withhold Rhode Island personal income tax from the wages of an employee, or who would have been required to deduct and withhold tax if the employee had claimed no more than one withholding exemption, shall furnish to the employee in respect o…

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 …

Every employer required to deduct and withhold tax under this chapter shall file a withholding tax return on forms prescribed and at the times prescribed by the tax administrator and pay over to the tax administrator or to a depositary designated by the tax administrator the taxe…

(a)(1) Every employer required to deduct and withhold Rhode Island personal income tax is hereby made liable for the tax. In addition, any amount of Rhode Island personal income tax actually deducted and withheld shall be held to be a special fund in trust for the tax administrat…

If an employer fails to deduct and withhold Rhode Island personal income tax as required, and thereafter the employee’s tax against which the tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer sh…

A reconciliation of tax withheld must be filed by the employer with the division of taxation on or before January 31 following the close of the calendar year in accordance with rules and regulations prescribed by the tax administrator.

(a) General. If upon examination of a taxpayer’s return the tax administrator determines that there is a deficiency, the administrator may mail a notice of deficiency to the taxpayer at his or her last known address in or out of this state. If a husband and wife are jointly liabl…

(a) General. The amount of tax that a return shows to be due shall be deemed to be assessed upon the filing of the return, including any amended return showing an increase of tax. If a return was properly filed without computation of tax, the tax computed by the tax administrator…

(a) General. Except as otherwise provided in this section the amount of the Rhode Island personal income tax shall be assessed within three (3) years after the return was filed, whether or not the return was filed on or after the prescribed date. For this purpose a tax return fil…

(a) General. (1) If any amount of Rhode Island personal income tax, including any amount of the tax withheld by an employer, is not paid on or before the due date, interest on the amount at the annual rate provided by § 44-1-7 shall be paid for the period from the due date to the…

(a) Failure to file tax returns or to pay tax. In the case of failure: (1) To file the Rhode Island personal income tax return or the employer’s withheld tax return on or before the prescribed date, unless it is shown that the failure is due to reasonable cause and not due to wil…

(1) Beginning on January 1, 2020, every employer required to deduct and withhold tax under this chapter, who had an average tax amount of two hundred dollars ($200) or more per month for the previous calendar year, shall file a return and remit said payments by electronic funds t…

(a) General. The tax administrator within the applicable period of limitations may credit an overpayment against any liability of the taxpayer in respect of the Rhode Island personal income tax, and the balance shall be refunded by the general treasurer. A payment for a year of n…

(a) General. Claim for credit or refund of an overpayment of tax shall be filed by the taxpayer within three (3) years from the time the return was filed or two (2) years from the time the tax was paid, whichever of these periods expires the later, or if no return was filed by th…

A net operating loss deduction shall be allowed which shall be the same as the net operating loss deduction allowed under § 172 of the Internal Revenue Code, 26 U.S.C. § 172, except that: (1) any net operating loss included in determining the deduction shall be adjusted to reflec…

(a) General. Interest shall be allowed and paid as follows at the annual rate provided by § 44-1-7 upon any overpayment in respect of Rhode Island personal income tax: (1) From the date of the overpayment to a date, to be determined by the tax administrator, preceding the date of…

(a) Petition for redetermination of a deficiency. Within thirty (30) days, or one hundred fifty (150) days if the notice is addressed to a person outside of the United States, after the mailing of the notice of deficiency under § 44-30-81, the taxpayer may file an administrative …

(a) General. Any taxpayer aggrieved by the decision of the tax administrator or his or her designated hearing officer as to his or her Rhode Island personal income tax may within thirty (30) days after notice of the decision is sent to the taxpayer by certified or registered mail…

(a) Timely mailing. If any claim, statement, notice, petition, or other document, other than a return or a declaration of estimated tax, required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of the Rhode Island personal…

(a) Collection procedures. The tax administrator shall receive and collect the Rhode Island personal income tax in the same manner and with the same powers as are prescribed for, and given to collectors of taxes by chapters 1, 7, 8, and 9 of this title. The administrator may esta…

(a) General. The amount of liability of a transferee of property of a taxpayer for any Rhode Island personal income tax shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability re…

(a) Any individual or other person shall be guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000), or imprisoned not more than one year, or both: (1) For any willful attempt in any manner (including the willful delivery, disclosure, or…

(a) General. The tax administrator shall administer and enforce the Rhode Island personal income tax and is authorized to make any rules and regulations, and to require any facts and information to be reported, that he or she may deem necessary to enforce the tax. The provisions …

The tax administrator is authorized to make any rules and regulations with relation to the matters contained in § 44-30-6, § 44-30-16(b), and § 44-30-51(a)(3) that may be required to prevent the avoidance of income tax and prevent the imposition of income tax in cases where it is…

If any provision of this chapter or the application thereof shall for any reason be judged invalid, that judgment shall not affect, impair, or invalidate the remainder of the law, but shall be confined in its effect to the provision or application directly involved in the controv…

The division of taxation shall prepare and submit to the general assembly by October 1, 2006, a Rhode Island personal income tax law which includes tax rates, income brackets, and personal exemptions that are indexed to an inflation factor that relies as little as practical upon …