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Rhode Island Statutes, Title 44

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Rhode Island/Statutes

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Title 44, Title 44 Title 44

110 chapters · 1,688 sections in this title.

All chapters in Title 441,688 Ch 44-5, Chapter 44-5 Levy and Assessment of …213 Ch 44-3, Chapter 44-3 Property Subject to Tax…124 Ch 44-30, Chapter 44-30 Personal Income Tax90 Ch 44-20, Chapter 44-20 Cigarette, Other Tobac…71 Ch 44-9, Chapter 44-9 Tax Sales68 Ch 44-11, Chapter 44-11 Business Corporation Tax56 Ch 44-19, Chapter 44-19 Sales and Use Taxes — …54 Ch 44-18, Chapter 44-18 Sales and Use Taxes — …53 Ch 44-14, Chapter 44-14 Taxation of Banks46 Ch 44-23, Chapter 44-23 Estate and Transfer Ta…44 Ch 44-13, Chapter 44-13 Public Service Corpora…41 Ch 44-18.1, Chapter 44-18.1 Adoption of the Stre…38 Ch 44-1, Chapter 44-1 State Tax Officials36 Ch 44-7, Chapter 44-7 Collection of Taxes Gen…34

8 sections·Filtered byTitle 44✕Ch 44-43✕

R.I. Gen. Laws § 44-43-1. Definitions
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For the purpose of this chapter: (1) “Average annual gross revenue” means the average of the amounts received or accrued by a qualifying business entity determined on an annualized basis from the sale of goods or services prior to diminution by the cost of those sales or services…
R.I. Gen. Laws § 44-43-2. Deduction or modification. [Effective January 1, 2026.]
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(a) In the year in which a taxpayer first makes a qualifying investment in a certified venture capital partnership or the year in which an entrepreneur first makes an investment in a qualifying entity, the taxpayer or the entrepreneur shall be allowed: (1) A deduction for purpose…
R.I. Gen. Laws § 44-43-3. Wage credit. [Effective January 1, 2026.]
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(a) There shall be allocated among the entrepreneurs of a qualifying business entity (based on the ratio of each entrepreneur’s interest in the entity to the total interest held by all entrepreneurs) with respect to each entity on an annual basis commencing with the calendar year…
R.I. Gen. Laws § 44-43-4. Restrictions
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(a) The deduction or modification provided in § 44-43-2 and the credit provided in § 44-43-3, shall not reduce the taxes prescribed in chapters 11, 13 and 14 of this title to less than one hundred dollars ($100). Amounts of credits, modifications, or deductions shall not reduce t…

R.I. Gen. Laws § 44-43-5. Exemption

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To the extent that a long-term capital gain was included in the calculations of taxes imposed by chapters 11, 13, 14 or 30 of this title, that long-term capital gain shall be excluded. The long-term capital gain is the long-term capital gain as defined in 26 U.S.C. § 1222(3) whic…

R.I. Gen. Laws § 44-43-6. Recapture

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(a) A taxpayer or entrepreneur which has been allowed a deduction or modification in accordance with § 44-43-2 is required to recapture all the deductions or modifications taken in any taxable year: (1) In which the taxpayer or entrepreneur sells or exchanges or there is a reduct…

R.I. Gen. Laws § 44-43-7. Rules and regulations

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The tax administrator is authorized and empowered to make rules and regulations that he or she may deem necessary for the proper administration and enforcement of this chapter, excepting those matters committed by § 44-43-1(2) and (6) to the supervision of the Rhode Island econom…

R.I. Gen. Laws § 44-43-8. Exclusion for qualifying securities

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(a) For purposes of determining the federal income tax liability of a qualifying taxpayer subject to Rhode Island income tax, the Rhode Island income of the taxpayer under §§ 44-30-12 and 44-30-16 shall be determined by excluding any income, gain, or preference items resulting fr…