110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-46-1. Adult education tax credit
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A taxpayer who is an employer shall be allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11, 13, 14, 15, 17 and 30 of this title. The amount of the credit shall be fifty percent (50%) of the costs incurred solely and directly for no…
R.I. Gen. Laws § 44-46-2. Definitions
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(a) As used in this chapter, “worksite-based” means a physical location in this state at which the taxpayer conducts his or her normal trade or business and “non-worksite” means other than “worksite-based”. (b) “Adult education programs” shall be limited to: (1) Basic education, …
R.I. Gen. Laws § 44-46-3. Credits
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An employer shall be allowed a credit as provided in § 44-46-1 up to a maximum credit of three hundred dollars ($300) against taxes otherwise due under provisions of chapters 11, 13, 14, 15, 17 and 30 of this title per paid employee. The employee must remain in the employ of the …
R.I. Gen. Laws § 44-46-4. Administration
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The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect t…