reglab/housing_qa huggingface dataset:
RI Gen L § 44-30-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-32 - Rhode Island income of a nonresident individual.

§ 44-30-32. Rhode Island income of a nonresident individual.(a) General. The Rhode Island income of a nonresident individual shall be the sum of the following:(1) The net amount of items of income and deduction entering into his or her federal adjusted gross income derived from or connected with Rhode Island sources, including:(i) His or her distributive share of partnership income and deductions, determined under § 44-30-34; and(ii) His or her share of estate or trust income and deductions, determined under § 44-30-36; and(2) The portion of the modifications described in subsections (b) and (c) of § 44-30-12 which relate to income derived from Rhode Island sources, including any modifications attributable to the individual as a partner.(3) The portion of the modifications described in § 44-30-12(b) and (c) which relate to the tuition savings plan program referred to in § 16-57-6.1.(b) (1) Income and deductions from Rhode Island sources. Items of income and deduction derived from or connected with Rhode Island sources shall be those items attributable to:(i) The ownership or disposition of any interest in real or tangible personal property in this state; or(ii) A business, trade, profession, or occupation carried on in this state;(iii) Gambling winnings from the state lottery and gambling winnings from pari-mutuel betting events conducted or operated by a licensee within this state.(2) Income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property, shall constitute income derived from Rhode Island sources only to the extent that the intangible personal property is employed in a business, trade, profession, or occupation carried on in this state.(3) Deductions with respect to capital losses, net long-term capital gains, and net operating losses shall be based solely on income and deductions derived from or connected with Rhode Island sources, under regulations of the tax administrator, but otherwise shall be determined in the same manner as the corresponding federal deductions.(c) Income and deductions partly from Rhode Island sources. If a business, trade, profession, or occupation is carried on partly within and partly without this state, the items of income and deduction derived from or connected with Rhode Island sources shall be determined by apportionment and allocation under regulations to be promulgated by the tax administrator.(d) Military pay. Compensation paid by the United States for service in the armed forces of the United States, performed by an individual not domiciled in this state, shall not constitute income derived from Rhode Island sources.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1972, ch. 155, art. 1, § 1; P.L. 1989, ch. 126, art. 21, § 3; P.L. 2001, ch. 364, § 3; P.L. 2002, ch. 65, art. 9, § 1.
RI Gen L § 44-30-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-33 - Apportionment.

§ 44-30-33. Apportionment.(a) The federal tax liability of a nonresident individual which is attributable to Rhode Island income shall be that proportion which Rhode Island income bears to federal adjusted gross income after the modifications in subsection (b) or (c) in § 44-30-12. For the purpose of this apportionment, a nonresident individual may elect to treat his or her federal adjusted gross income as his or her Rhode Island income unless the amount of the modifications increasing federal adjusted gross income under § 44-30-12 would exceed one hundred dollars ($100).(b) For tax years beginning on or after January 1, 2001, the Rhode Island income tax liability of a nonresident individual which is attributable to Rhode Island income shall be that proportion which Rhode Island income bears to federal adjusted gross income after the modifications in § 44-30-12(b) or (c). For the purpose of this apportionment, a nonresident individual may elect to treat his or her federal adjusted gross income as his or her Rhode Island income unless the amount of the modifications increasing federal adjusted gross income under § 44-30-12 would exceed one hundred dollars ($100).History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 2001, ch. 77, art. 7, § 2.
RI Gen L § 44-30-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-34 - Nonresident partners.

§ 44-30-34. Nonresident partners.(a) Portion derived from Rhode Island sources. In determining Rhode Island income of a nonresident partner of any partnership, there shall be included only the portion derived from or connected with Rhode Island sources of the partner's distributive share of items of partnership income and deduction entering into his or her federal adjusted gross income, as such portion shall be determined under regulations of the tax administrator consistent with the applicable rules of § 44-30-32.(b) Special rules as to Rhode Island sources. In determining the sources of a nonresident partner's income, no effect shall be given to a provision in the partnership agreement which:(1) Characterizes payments to the partner as being for services or for the use of capital; or(2) Allocates to the partner, as income from sources outside Rhode Island, a greater proportion of his or her distributive share of partnership income than the ratio of partnership income from sources outside Rhode Island to partnership income from all sources, except as authorized in subsection (d) of this section; or(3) Allocates to the partner a greater proportion of a partnership item of deduction connected with Rhode Island sources than his or her proportionate share, for federal income tax purposes, of partnership deductions generally, except as authorized in subsection (d) of this section.(c) Partner's modifications. Any modification described in subsection (b) or (c) of § 44-30-12 which relates to an item of partnership income or deduction, shall be made in accordance with the partner's distributive share for federal income tax purposes of the item to which the modification relates, but limited to the portion of the item derived from or connected with Rhode Island sources.(d) Alternate methods. The tax administrator may, on application, authorize the use of any other methods of determining a nonresident's portion of partnership items derived from or connected with Rhode Island sources, and the modifications related thereto, that may be appropriate and equitable, on any terms and conditions that the tax administrator may require.(e) (1) Application of rules for resident partners to nonresident partners. A partner's distributive share of items shall be determined under § 44-30-15(a).(2) The character of partnership items for a nonresident partner shall be determined under § 44-30-15(b).(3) The effect of a special provision in a partnership agreement having the principal purpose of avoidance or evasion of Rhode Island personal income tax shall be determined under § 44-30-15(c).History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
RI Gen L § 44-30-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-35 - Rhode Island income of a nonresident estate or trust.

§ 44-30-35. Rhode Island income of a nonresident estate or trust.The Rhode Island income of a nonresident estate or trust shall be determined as follows:(1) Items in distributable net income. There shall be determined its share of income and deduction from Rhode Island sources under § 44-30-36, relating to items entering into the definition of "distributable net income".(2) Items not in distributable net income. There shall be added or subtracted, as the case may be, the amount derived from or connected with Rhode Island sources of any income and deduction recognized for federal income tax purposes but excluded from the definition of "federal distributable net income" of the estate or trust. The source of the income and deduction shall be determined under regulations of the tax administrator in keeping with the applicable rules of § 40-30-32 as if the estate or trust were a nonresident individual.(3) Exemption. There shall be subtracted the amount of its federal exemption.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
RI Gen L § 44-30-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-37 - Credit to trust beneficiary receiving accumulation distribution.

§ 44-30-37. Credit to trust beneficiary receiving accumulation distribution.A nonresident 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, computed in the same manner and subject to the same limitation as provided by § 44-30-19 with respect to a resident beneficiary.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
RI Gen L § 44-30-52 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-52 - Time and place for filing returns and paying tax.

§ 44-30-52. Time and place for filing returns and paying tax.A person required to make and file a Rhode Island personal income tax return shall, without assessment, notice, or demand, pay any tax due thereon to the tax administrator on or before the date fixed for filing the return, determined without regard to any extension of time for filing the return. The tax administrator shall prescribe the place for filing any return, declaration, statement, or other document and for payment of the tax.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-53 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-53 - Signing of returns and other documents.

§ 44-30-53. Signing of returns and other documents.(a) General. Any return, declaration, statement, or other document required to be made pursuant to the Rhode Island personal income tax law shall be signed in accordance with regulations or instructions prescribed by the tax administrator. The fact that an individual's name is signed to a return, declaration, statement, or other document, shall be prima facie evidence for all purposes that the return, declaration, statement or other document was actually signed by the individual.(b) Partnerships. Any return, statement, or other document, required of a partnership shall be signed by one or more partners. The fact that a partner's name is signed to a return, statement, or other document, shall be prima facie evidence for all purposes that the partner is authorized to sign on behalf of the partnership.(c) Certifications. The making or filing of any return, declaration, statement, or other document or copy thereof required to be made or filed pursuant to the Rhode Island personal income tax law, including a copy of a federal return, shall constitute a certification by the person making or filing the return, declaration, statement, or other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-55 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-55 - Declarations of estimated tax.

§ 44-30-55. Declarations of estimated tax.(a) Requirement of filing. Every resident and nonresident individual and every resident and nonresident estate and trust shall make a declaration of his, her or its estimated Rhode Island personal income tax for each taxable year beginning after December 31, 1999, if his, her or its estimated Rhode Island personal income tax can reasonably be expected to be two hundred and fifty dollars ($250) or more in excess of any credits allowable against his, her or its tax, whether or not the individual, estate or trust is required to file a federal declaration of estimated tax for that year.(b) Joint declaration of husband and wife. A husband and wife may make a joint declaration of estimated tax as if they were one taxpayer, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if husband and wife are separated under a decree of divorce or of separate maintenance, or if they have different taxable years. If a joint declaration is made but husband and wife determine their Rhode Island personal income taxes separately, the estimated tax for that year may be treated as the estimated tax of either husband or wife, or may be divided between them, as they may elect.(c) Time for filing. An individual's declaration of estimated Rhode Island personal income tax shall be filed on or before the fifteenth day of the fourth month of his or her taxable year, except in the event the individual is not required to file his or her declaration of estimated federal income tax until a later date, in which event the later date shall be the due date for the Rhode Island declaration.(d) Amended declaration. An individual may amend a declaration under regulations of the tax administrator.(e) Return as declaration. If on or before the fifteenth day of the second month after the close of his or her taxable year an individual files his or her return for the year and pays with the return the full amount of the tax shown to be due on the return, the return shall be considered as his or her declaration if it was not otherwise required to be filed prior to the close of his or her taxable year.(f) Declaration for individual under a disability. The declaration of estimated tax for an individual who is unable to make a declaration by reason of minority or other disability shall be made and filed by his or her guardian, conservator, fiduciary, or other person charged with the care of his or her person or property (other than a receiver in possession of only a part of his or her property), or by his or her duly authorized agent.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1987, ch. 175, § 1; P.L. 1989, ch. 126, art. 32, § 1; P.L. 1999, ch. 245, § 1.
RI Gen L § 44-30-56 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-56 - Payments of estimated tax.

§ 44-30-56. Payments of estimated tax.(a) General. The estimated Rhode Island personal income tax, in excess of any credits allowable against the tax, shall for each taxable year be paid not later than as follows:  If due date for filing Then due dates of equal   declaration is: installments are:   (1) April 15 April 15; June 15; September 15;    January 15 of following year.   (2) June 15 June 15; September 15; January 15 of    following year.   (3) September 15 September 15; and January 15 of fol-    lowing year.   (4) January 15 of    following year All to be paid with the declaration.  (b) Late declarations. If a declaration is filed after the due date, including the date fixed by an extension, the installment payable on or before the filing date shall be paid at that time. The remaining installment shall be due on the prescribed date.(c) Amendments of declaration. If an amendment of a declaration is filed, any remaining installments shall be ratably increased or decreased (as the case may be) to reflect any resultant increase or decrease in the estimated Rhode Island personal income tax, in excess of any credits allowable against the tax. If an amendment is made after September 15 of the taxable year, any resultant increase shall be paid at the time of filing the amendment.(d) Fiscal year or short taxable year. This section shall apply to a taxable year other than a calendar year by the substitution of the months of a fiscal year for the corresponding specified months and shall apply to a taxable year of less than twelve (12) months under regulations of the tax administrator.(e) The payments of estimated tax shall be a credit against tax for the taxable year as may appear on the tax return.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
RI Gen L § 44-30-57 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-57 - Extensions of time.

§ 44-30-57. Extensions of time.(a) General. Under any regulations that the tax administrator shall promulgate, the administrator may grant a reasonable extension of time for payment of tax or estimated tax, or any installment, or for filing any return, declaration, statement, or other required document. Except for a taxpayer who is outside the United States, no extension for filing any return, declaration, statement, or other document, shall exceed six (6) months.(b) Furnishing of security. If any extension of time is granted for payment of any amount of tax, the tax administrator may by regulation require the taxpayer to furnish a bond or other security in an amount not exceeding twice the amount for which the extension of time for payment is granted.(c) Cross reference. See § 44-30-84 for interest provided in case of extension of time for payment.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-58 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-58 - Requirements concerning returns, notices, records, and statements.

§ 44-30-58. Requirements concerning returns, notices, records, and statements.(a) General. The tax administrator may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income tax returns and determinations. The tax administrator may require any person, by regulation or notice served upon the person, to make any returns, render any statements, or keep any records that the tax administrator may deem sufficient to show whether or not the person is liable for the tax or for collection of the tax.(b) Partnerships. Every partnership having any income derived from Rhode Island sources, determined in accordance with the applicable rules of § 44-30-32 as in the case of a nonresident individual, shall make a return for the taxable year setting forth all items of income and deduction and any other pertinent information that the tax administrator may by regulation or instructions prescribe. Any partnership with nonresident partners having any income derived from Rhode Island sources shall be subject to the provisions of § 44-11-2.2.(c) Information at source. The tax administrator may prescribe regulations and instructions requiring returns of information to be made and filed on or before February 28 of each year as to the payment or crediting in any calendar year of amounts of one hundred dollars ($100) or more to any Rhode Island personal income taxpayer. The returns may be required of any person, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of this state, or of any municipal corporation or political subdivision of this state, having the control, receipt, custody, disposal, or payment of interest, rents, salaries, wages, premiums, dividends and other corporate distributions, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, or income. A duplicate of the statement as to tax withheld on wages, required to be furnished by an employer to an employee, shall constitute the return of information required to be made under this section with respect to the wages.(d) Notice of qualification as fiduciary. Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary shall give notice of his or her qualification as such to the tax administrator as may be required by regulation.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1990, ch. 27, § 1; P.L. 2004, ch. 595, art. 29, § 3.
RI Gen L § 44-30-59 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-59 - Report of change in federal taxable income.

§ 44-30-59. Report of change in federal taxable income.(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 Service or other competent authority, or as the result of a renegotiation of a contract or subcontract with the United States, the taxpayer shall report the change or correction in federal taxable income within ninety (90) days after the final determination of the change, correction, or renegotiation, or as otherwise required by the tax administrator, and shall concede the accuracy of the determination or state wherein it is erroneous. Any taxpayer filing an amended federal income tax return shall also file within ninety (90) days thereafter an amended Rhode Island personal income tax return and shall give any information that the tax administrator may require.(b) In the case of a partnership level audit pursuant to § 44-11-2.2(e)(1), partners shall, within one hundred and eighty days (180) days after receipt of notification of the final federal adjustments arising from a partnership level audit or an administrative adjustment, make the supplemental return and make payments as required by this subsection (b).History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 2019, ch. 88, art. 5, § 12.
RI Gen L § 44-30-60 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-60 - Change of election.

§ 44-30-60. Change of election.Subject to regulations promulgated by the tax administrator, a taxpayer may change any election expressly authorized by the Rhode Island personal income tax law.History of Section.P.L. 1971, ch. 8, art. 1, § 1.