reglab/housing_qa huggingface dataset:
RI Gen L § 44-30-71 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-71 - Requirement of withholding tax from wages.

§ 44-30-71. Requirement of withholding tax from wages.(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 computed in such manner as to result, so far as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due resulting from the inclusion in the employee's Rhode Island income of his or her wages received during the calendar year. The method of determining the amount to be withheld shall be prescribed by regulations of the tax administrator, with due regard to the withholding exemptions of the employee.(b) Withholding exemptions. For purposes of this section:(1) An employee shall be entitled to the equivalent of the same number of Rhode Island withholding exemptions as the number of withholding exemptions to which he or she is entitled for federal income tax withholding purposes. An employer may rely upon the number of federal withholding exemptions claimed by the employee.(2) The amount of the equivalent of each Rhode Island withholding exemption shall be equal to and correspond to those set forth in 26 U.S.C. § 3402(b).(c) Electronic filing. Any person required to withhold and remit tax under this section with ten (10) or more employees must make the payments by electronic funds transfer or other electronic means defined by the tax administrator. The tax administrator shall adopt rules necessary to administer a program of electronic funds transfer or other electronic filing system.(1) In the case of failure of a person required to deposit taxes by electronic funds transfer or other electronic means defined by the tax administrator under the provisions of this section, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax required to have electronically transferred five percent (5%) of the amount or five hundred dollars ($500) per required payment, whichever is less.(2) The tax administrator is authorized to waive the electronic filing requirement in a given year for persons who can show that filing electronically will cause undue hardship.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1977, ch. 134, § 1; P.L. 2009, ch. 68, art. 16, § 10.
RI Gen L § 44-30-71.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-71.1 - Voluntary withholding of tax from military retirement payments.

§ 44-30-71.1. Voluntary withholding of tax from military retirement payments.(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 to be due resulting from the inclusion in the resident's Rhode Island income of his or her retirement payments received during any calendar year.(b) The method of determining the amount to be withheld shall be prescribed by regulations of the tax administrator, with due regard to the withholding exemptions of the resident.(c) The provisions of this section shall apply only to a resident who so elects to have the withholding effected.History of Section.P.L. 1986, ch. 121, § 1.
RI Gen L § 44-30-71.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-71.2 - Withholding of tax from lottery, pari-mutuel betting, video lottery terminal games and casino gaming winnings.

§ 44-30-71.2. Withholding of tax from lottery, pari-mutuel betting, video lottery terminal games and casino gaming winnings.(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 winnings from video lottery terminal games and casino gaming as defined in § 42-61.2-1 a tax computed in such a manner as to result, so far as practicable, in an amount substantially equivalent to the tax reasonably estimated to be due resulting from the inclusion in the individual's Rhode Island income of his or her prize money received during the calendar year. The method of determining the amount to be withheld shall be prescribed by regulations of the tax administrator, which regulations and amounts shall be based upon the federal rules, regulations and procedures.(b) Every licensee conducting or operating events upon which pari-mutuel betting is allowed shall deduct and withhold from the winnings of any person a tax computed in such manner as to result, so far as practicable, in an amount substantially equivalent to the tax reasonably estimated to be due resulting from the inclusion in the individual's Rhode Island income of his or her winnings received during the calendar year. The method of determining the amount to be withheld shall be prescribed by regulations of the tax administrator, which regulations and the amounts shall be based upon the federal rules, regulations and procedures.History of Section.P.L. 1989, ch. 126, art. 21, § 1; P.L. 2019, ch. 88, art. 5, § 12.
RI Gen L § 44-30-71.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-71.3 - Sale of real property by nonresidents - Withholding requirements.

§ 44-30-71.3. Sale of real property by nonresidents — Withholding requirements.(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 percent (7%) of the total payment to nonresident corporations. For purposes of this section, a "nonresident corporation" is a corporation that is neither incorporated in this state nor authorized by the secretary of state or board of bank incorporation to do business in this state.(b) "Total payment" means the net proceeds of the sale actually paid to the nonresident seller, including the fair market value of any property to be transferred to the seller.(c) Every buyer subject to the withholding, deduction, and payment provisions of this section shall be liable for all amounts withheld, or required to be withheld, and the amount required to be withheld under the provisions of this section shall, until remitted, constitute a lien upon the property of the owner.(d) The buyer shall remit all monies deducted and withheld pursuant to subsection (a) of this section to the tax administrator within three (3) banking days of the date of closing on forms prescribed by the tax administrator. Interest provisions of § 44-1-7 shall be applicable to this section.(e) Payments upon which monies were deducted and withheld pursuant to subsection (a) of this section shall be deemed to have been paid to the tax administrator on behalf of the person from whom it was withheld and the person shall be credited with having paid that amount for the taxable year beginning in that calendar year.(f) The closing attorney, lending institution, and real estate agent or broker in any transaction governed by the provisions of this section is not subject to the withholding, deduction, or payment provisions of this section.(g) All forms prescribed by the tax administrator that require recording in the land evidence records shall include the name of the sellers and the street address of the property.(h) Notwithstanding any other provision of this section to the contrary, a lien created by the provisions of this section shall cease to be a lien upon or enforceable against real estate upon the expiration of a period of ten (10) years from and after the date of the sale of real property and associated tangible personal property that gave rise to the lien.History of Section.P.L. 1991, ch. 44, art. 33, § 1; P.L. 1994, ch. 172, § 1; P.L. 1995, ch. 248, § 1; P.L. 2019, ch. 175, § 1; P.L. 2019, ch. 235, § 1.
RI Gen L § 44-30-71.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-71.4 - Employee leasing companies - Payroll companies.

§ 44-30-71.4. Employee leasing companies — Payroll companies.(a) (1) Employee leasing company certification. 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 business in this state, be certified by the division of taxation each year, that the company has complied with the withholding provisions of chapter 30 of this title.(2) Employee leasing companies must apply to the division of taxation during the month of July of each year on forms prescribed by the tax administrator for a certificate executed by the tax administrator certifying that all taxes withheld from employees, or subject to withholding from employees have been remitted to the division of taxation including the withholding provisions of chapter 30 of this title and the contribution, interest, and penalty provisions pursuant to the Employment Security Act, chapters 42 — 44 of title 28, and the Temporary Disability Insurance Act, chapters 39 — 41 of title 28 have been remitted to the department of labor and training. No certificate shall be issued if taxes subject to withholding or contributions have not been withheld and remitted.(3) No employee leasing firm may conduct business in this state without the certification prescribed in subdivision (2) of this subsection. Any employer or firm that engages any employee leasing company that is not certified by the tax administrator shall be jointly and severally liable for the taxes required to be withheld and remitted under § 44-30-71 or chapters 39 — 44 of title 28.(b) Payroll companies — Joint liability.  Every payroll company, herein defined as any individual, firm, partnership or corporation engaging in providing payroll services to employers which services include the withholding of tax including the withholding provisions of chapter 30 of this title and the contribution, interest, and penalty provisions pursuant to the Employment Security Act, chapters 42 — 44 of title 28, and the Temporary Disability Insurance Act, chapters 39 — 41 of title 28 from employee wages and which receives moneys from a customer or employer for Rhode Island withholding from the wages of the customer's employees, and who fails to remit said withholding to the division of taxation or contributions to the department of labor and training on a timely basis, shall be jointly and severally liable with the customer or employer for said withholdings.History of Section.P.L. 1992, ch. 133, art. 42, § 1; P.L. 2019, ch. 88, art. 5, § 12.
RI Gen L § 44-30-72 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-72 - Withholding agreements.

§ 44-30-72. Withholding agreements.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 provisions of this chapter. The agreements may provide for recognition of anticipated tax credits in determining the amounts to be withheld and, under regulations prescribed by the tax administrator, may relieve employers in this state from withholding income tax on wages and salaries paid to nonresident employees. The agreements authorized by this subsection are subject to the condition that the tax departments of the other states grant similar treatment to residents of this state.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-73 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-73 - Information statement for employee.

§ 44-30-73. Information statement for employee.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 of the wages paid by the employer to the employee during the calendar year on or before January 31 of the succeeding year, or, if his or her employment is terminated before the close of the calendar year, within thirty (30) days after the date on which the last payment of the wages is made, a written statement as prescribed by the tax administrator showing the amount of wages paid by the employer to the employee, the amount deducted and withheld as tax, and any other information that the tax administrator shall prescribe.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-74 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-74 - Credit for tax withheld.

§ 44-30-74. Credit for tax withheld.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.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-75 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-75 - Employer's return and payment of withheld taxes.

§ 44-30-75. Employer's return and payment of withheld taxes.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 taxes so required to be deducted and withheld.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1991, ch. 6, art. 2, § 1; P.L. 1993, ch. 130, § 1.
RI Gen L § 44-30-77 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-77 - Employer's failure to withhold.

§ 44-30-77. Employer's failure to withhold.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 shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of the failure to deduct and withhold.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-78 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-78 - Filing annual reconciliation of tax withheld.

§ 44-30-78. Filing annual reconciliation of tax withheld.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.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-82 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-82 - Assessment date.

§ 44-30-82. Assessment date.(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 shall be deemed to be assessed upon the date on which payment is due. If a notice of deficiency has been mailed, the amount of the deficiency shall be deemed to be assessed at the time provided in § 44-30-81(b) if no administrative petition is filed, or if an administrative petition is filed, then upon the date when a decision of the tax administrator establishing the amount of the deficiency becomes final. Any amount not previously assessed and which is paid as a tax or in respect of a tax shall be deemed to be assessed upon the receipt of the payment, notwithstanding any provisions otherwise restricting assessment.(b) Failure to file return. If a taxpayer fails to file any required Rhode Island personal income tax return, the tax administrator is authorized to estimate the taxpayer's Rhode Island taxable income and tax thereon from any available information, and notwithstanding the restrictions of § 44-30-81(c) the tax, additions to tax, civil penalties, and interest shall be deemed to be assessed on the date of mailing to the taxpayer of notice of the assessment.(c) Other assessment powers. The tax administrator may prescribe by regulations the manner or time for the assessment of tax, interest, additions to tax, and assessable penalties if not otherwise provided for.(d) Estimated income tax. No unpaid amount of estimated tax under § 44-30-56 shall be assessed.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-85.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-85.1 - Electronic filing of withholding tax returns and penalties.

§ 44-30-85.1. Electronic filing of withholding tax returns and penalties.(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 transfer or other electronic means as defined by the tax administrator. The tax administrator shall adopt any rules necessary to administer a program of electronic funds transfer or other electronic filing system.(2) Beginning on January 1, 2020, if any person fails to pay said taxes by electronic funds transfer or other electronic means defined by the tax administrator as required hereunder, there shall be added to the amount of tax the lesser of five percent (5%) of the withheld tax payment amount that was not filed electronically or five hundred dollars ($500), whichever is less, unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.(3) Notwithstanding the provisions of § 44-30-85.1(2), beginning on January 1, 2020, if any person fails to file a return by electronic means defined by the tax administrator as required hereunder, there shall be added to the amount of tax equal to fifty dollars ($50), unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.History of Section.P.L. 2019, ch. 88, art. 5, § 13.
RI Gen L § 44-30-86 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-86 - Overpayment.

§ 44-30-86. Overpayment.(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 no liability shall be considered an overpayment. Any refund under this section shall be made only upon a certificate of the tax administrator approved by the director of administration. In no case shall the filing of a protest constitute a condition to a later credit or refund of Rhode Island personal income tax.(b) Excessive withholding. If the amount allowable as a credit for tax withheld from the taxpayer exceeds his or her tax to which the credit relates, the excess shall be considered an overpayment and shall be adjusted or refunded in any manner and time that the tax administrator may prescribe.(c) Credits against estimated tax. The tax administrator may promulgate regulations providing for the crediting against the Rhode Island personal income tax for any taxable year of the amount determined by the taxpayer or the tax administrator to be an overpayment of the income tax for a preceding taxable year. If any overpayment of the tax is so claimed as a credit against estimated tax for the succeeding taxable year, the amount shall be considered as a payment of the tax for the succeeding taxable year, whether or not claimed as a credit in the declaration of estimated tax for the succeeding taxable year, and no claim for credit or refund of the overpayment shall be allowed for the taxable year for which the overpayment arises.(d) Assessment and collection after limitation period. If any amount of tax is assessed or collected after the expiration of the period of limitation properly applicable thereto, the amount shall be considered an overpayment.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-87.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-87.1 - Net operating loss - Limitation.

§ 44-30-87.1. Net operating loss — Limitation.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 reflect the modifications increasing and decreasing adjusted gross income required by §§ 44-30-12 and 44-30-32; (2) the deduction shall not include any net operating loss sustained during any taxable year beginning in which the taxpayer was not subject to the tax imposed by this chapter; and (3) the deduction shall not exceed the deduction for the taxable year allowable under § 172 of the Internal Revenue Code, 26 U.S.C. § 172; provided, notwithstanding any other provision of law, the deduction for a taxable year may not be carried back to any other taxable year for Rhode Island purposes but shall only be allowable on a carry forward basis for the number of succeeding taxable years allowed under § 172 of the Internal Revenue Code, 26 U.S.C. § 172.History of Section.P.L. 2002, ch. 65, art. 16, § 6.