Title 44, Title 44 Title 44

Any person aggrieved by any assessment, deficiency, or otherwise, shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment and request a hearing relative to the assessment. The tax ad…

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this section shall be expressly made conditional upon prepayment of…

If, upon final determination of the petition, it appears that the tax administrator’s assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties. If it appears that the petition…

Any person who fails or refuses to furnish any return required to be made, or fails or refuses to furnish any other data required by the tax administrator, or makes any false or fraudulent return, or violates any provision of this chapter for which no other penalty is provided, i…

Every seller shall keep any books, including records, receipts, and other pertinent papers, in any form that the tax administrator may require. These records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by th…

The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter. These rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its pr…

Except as provided in this chapter, the taxes imposed by this chapter shall be in addition to any other taxes imposed under the authority of this state.

The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or affected.

There is levied and assessed a tax on admissions to any racing event in this state which is at the rate of one cent ($.01) for each five cents ($.05) or major fraction of the admission. This tax shall be collected by the seller of any admission at the time of the sale and shall b…

On or before the tenth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the seller shall pay the taxes to the tax administrator and at the same time shall file with him or her a return in a form the administrator may by regulati…

If the tax administrator is not satisfied with the amount of taxes paid to him or her or with the return or returns filed with the administrator by any seller, the tax administrator may compute and determine the amount required by this chapter to be paid to the administrator, upo…

If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to it. If any part of the deficiency for which a deter…

The tax administrator shall give to the seller a written notice of his or her determination. Except in the case of fraud, intent to evade the provisions of this chapter, or failure to make a return, every notice of a determination shall be mailed within three (3) years after the …

If any seller fails to file a return, the tax administrator shall determine the amount of taxes required to be paid to the administrator, which determination shall be made for the month or months in respect to which the seller failed to file a return and shall be based upon any i…

The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the seller’s real property loca…

The tax administrator shall have for the collection of the taxes, including interest and penalties imposed by this chapter, the same powers as are prescribed for collection of taxes in chapters 1 and 7 — 9 of this title.

(a) Imposition of tax. A Rhode Island personal income tax determined in accordance with the rates set forth in § 44-30-2 is imposed for each taxable year (which shall be the same as the taxable year for federal income tax purposes) on the Rhode Island income of every individual, …

(a) This section shall only apply to writers, composers, and artists residing within a section of the defined economic development zone within the city of Providence, Pawtucket, Woonsocket, Warwick, or East Providence, or the economic development zone within the town of Westerly …

No later than March 15, the division of taxation shall annually submit a report for the previous calendar year of Rhode Island individual income and tax data by size of adjusted gross income to the chairpersons of the house finance committee and senate finance committee, and the …

(a) When reporting the amount of use tax obligation on the Rhode Island personal income return, the taxpayer shall list either the actual amount (from books, records, and other sources), or an amount using a lookup table established by the tax administrator. (b) Establishment of …

(a) Definitions. For purposes of this section: (1) “Applicable individual” has the same meaning as set forth in 26 U.S.C. § 5000A(d). (2) “Minimum essential coverage” has the same meaning as set forth in 26 U.S.C. § 5000A(f). (3) “Shared responsibility payment penalty” means the …

(a) Findings. (1) Ensuring the health of insurance markets is a responsibility reserved for states under the McCarran-Ferguson Act and other federal law. (2) There is substantial evidence that being uninsured causes health problems and unnecessary deaths. (3) The shared responsib…

(a) As used in this section, (1) “child” means an individual who is eighteen years of age or under as of December 31, 2021, and (2) “eligible taxpayer” means any natural person domiciled in this state who filed a Rhode Island state personal income tax return for the 2021 taxable …

(a) If the federal adjusted gross income of husband or wife is determined on a separate federal return, their Rhode Island incomes shall be separately determined. (b) If the federal adjusted gross income of husband and wife, both of whom are residents, is determined on a joint fe…

(a) General. The Rhode Island income of a resident individual means the individual’s adjusted gross income for federal income tax purposes, with the modifications specified in this section. (b) Modifications increasing federal adjusted gross income. There shall be added to federa…

(a) Partner’s modifications. In determining Rhode Island income of a resident partner, any modification described in subsection (b), (c), or (d) of § 44-30-12, which related to an item of partnership income or deduction shall be made in accordance with the partner’s distributive …

(a) The Rhode Island income of a resident estate or trust means its federal adjusted gross income as modified by the addition or subtraction (as the case may be) of the share of the estate or trust in the Rhode Island fiduciary adjustment determined under § 44-30-17. (b) Amounts …

(a) General. An adjustment shall be made in determining Rhode Island income of a resident estate or trust under § 44-30-16, or Rhode Island income of a resident beneficiary of any estate or trust under § 44-30-12(d), in the amount of the share of each in the Rhode Island fiduciar…

(a) General. A resident shall be allowed a credit, against the Rhode Island personal income tax otherwise due for the taxable year, for the aggregate of net income taxes imposed on him or her for the taxable year by other states (including the District of Columbia) of the United …

(a) General. A resident beneficiary of a trust whose Rhode Island income includes all or part of an accumulation distribution by the trust, as defined in 26 U.S.C. § 665, shall be allowed a credit against the tax otherwise due under this chapter for all or a proportionate part of…

(a) General. (1)(i) A Rhode Island personal income tax is imposed upon the Rhode Island income of residents and nonresidents, including estates and trusts, for the period January 1, 1971 through June 30, 1971 equal to twenty percent (20%) of one-half (½) of the taxpayer’s federal…

There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year, contributions of one dollar ($1.00), or two dollars ($2.00) if married and filing a joint return, to the U.S. Olympic Committee. The pr…

(a) For tax years beginning on or after January 1, 2006 and ending prior to January 1, 2011, a taxpayer may elect to compute his or her Rhode Island personal income tax liability as provided in this section. If no election is made, the taxpayer’s personal income tax liability sha…

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the substance use and mental health leadership council of RI. The provision for the contribution shall appear on t…

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the behavioral health education, training, and coordination fund. The provision for the contribution shall appear …

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the non-game wildlife general revenue appropriations established in chapter 18.1 of title 20. The provision for th…

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the childhood disease victims' fund established in chapter 14 of title 23. The provision for the contribution shal…

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the drug program established in chapter 7 of title 42. The provision for the contribution shall appear before all …

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the Rhode Island organ transplant fund. The provision for the contribution shall appear on the state personal inco…

(a) “Rhode Island taxable income” means federal taxable income as determined under the Internal Revenue Code, 26 U.S.C. § 1 et seq., not including the increase in the basic, standard-deduction amount for married couples filing joint returns as provided in the Jobs and Growth Tax …

(a) All capital assets purchased prior to January 1, 2002 and sold on or after January 1, 2007, shall be deemed to have a holding period beginning January 1, 2002. For tax years beginning in 2007 and ending prior to January 1, 2010, the capital gains rate for assets held more tha…

For purposes of net operating losses under this chapter, the five (5) year carryback provision provided by the Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)(see 26 U.S.C. § 172) for federal tax purposes shall not be allowed for Rhode Island tax purposes.

(a) There shall be provided as a tax deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the Rhode Island Military Family Relief Fund. The provision for the contribution shall appear on the state per…

(a) The general assembly recognizes and declares that because the worldwide supply of fossil fuel and of other nonrenewable energy resources is limited, it is necessary to encourage the utilization of renewable natural resources for the production of energy; that there are many e…

For purposes of this chapter: (1) “Existing dam” means any dam located in this state or immediately adjacent to it, the construction of which was completed on or before May 20, 1981, and which does not require any construction or enlargement of impoundment structures, other than …

(a) A hydroelectric power developer will be allowed an income tax credit for the installation costs of a small hydroelectric power production facility. (b) For the purposes of this section, a hydroelectric power developer shall be allowed a non-refundable state income tax credit …