reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-93. - Transferees.

§ 44-30-93. Transferees.
(a) General.
The amount of liability of a transferee of property of a taxpayer for any Rhode Island personal income tax shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates, except that the period of limitations for assessment against the transferee shall be extended by one year for each successive transfer, in order, from the original taxpayer to the transferee involved, but not by more than three (3) years in the aggregate. The term “transferee” includes donee, heir, legatee, devisee, and distributee.
(b) Exceptions.
(1)
If before the expiration of the period of limitations for assessment of the amount of liability of the transferee, a claim has been filed by the tax administrator in any court proceeding against the original taxpayer or the last preceding transferee based upon the liability of the original taxpayer, then the period of limitation for the assessment shall in no event expire prior to one year after the court proceeding terminates.
(2)
If before the expiration of the time prescribed in subsection (a) of this section for the assessment of the amount of liability, the tax administrator and the transferee have both consented, in writing, to its assessment after that time, the amount may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. For the purpose of determining the period of limitation on credit or refund to the transferee of overpayments of tax made by the transferee or overpayments of tax made by the transferor of which the transferee is legally entitled to credit or refund, the agreement and any extension thereof shall be deemed an agreement and extension thereof referred to in § 44-30-87(b). If the agreement is executed after the expiration of the period of limitation for assessment against the original taxpayer, then in applying the limitations under § 44-30-87(b) on the amount of the credit or refund, the periods specified in § 44-30-87(a) shall be increased by the period from the date of the expiration to the date of the agreement.
(c) Deceased transferor.
If any person is deceased, the period of limitation for assessment against the person shall be the period that would be in effect if the person had lived.
(d) Evidence.
The tax administrator shall make available evidence in his or her possession to the transferee so as to enable the transferee to determine the liability of the original taxpayer and of any preceding transferees.
History of Section.
P.L. 1971, ch. 8, art. 1, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-94. - Criminal penalties.

§ 44-30-94. Criminal penalties.
(a)
Any individual or other person shall be guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000), or imprisoned not more than one year, or both:
(1)
For any willful attempt in any manner (including the willful delivery, disclosure, or filing of any false or fraudulent return, account, document, or statement) to evade the Rhode Island personal income tax;
(2)
For any willful failure to file within the time required any return or document required to be filed in respect of Rhode Island personal income tax; or
(3)
For any willful failure to collect, truthfully account for, or pay over any amount required to be withheld by an employer from an employee in respect of Rhode Island personal income tax.
(b)
Any individual or other person who derives income, directly or indirectly, from violations of the Rhode Island Controlled Substance Act, chapter 28 of title 21, and fails to report this income as enumerated below shall be guilty of a felony and upon conviction shall be fined not more than twenty-five thousand dollars ($25,000), or imprisoned not more than twenty (20) years, or both:
(1)
For any willful attempt in any manner, including the willful delivery, disclosure, or filing of any false or fraudulent return, account, document, or statement, to evade the Rhode Island personal income tax;
(2)
For any willful failure to file within the time required any return or document required to be filed in respect of Rhode Island personal income tax;
(3)
For any willful failure to collect, truthfully account for, or pay over any amount required to be withheld by an employer from an employee in respect of Rhode Island personal income tax.
(c)
In addition to the criminal penalties provided in this section, any individual who, pursuant to the provisions of subsection (b) of this section, fails to report income derived from any violation of the Rhode Island Uniform Controlled Substance Act, chapter 28 of title 21, shall be liable for all taxes, penalties, and interest as provided in this chapter. The individual shall be proceeded against by the tax administrator and twenty percent (20%) of any sums recovered by the tax administrator, including interest and penalties, shall be forwarded to the state treasurer who shall deposit the sums according to the provisions established in § 21-28-5.04 and use the funds in accordance with the forfeiture provisions of that section.
(d)
Notwithstanding the provisions of § 12-12-17, no person shall be convicted of a violation of the provisions of this subsection unless an indictment is found or an information is filed against the person within seven (7) years from the time of committing the violation. The tax administrator and the attorney general shall cooperate in accordance with existing law.
History of Section.
P.L. 1971, ch. 8, art. 1, § 1; P.L. 1985, ch. 254, § 1; P.L. 1986, ch. 103, § 10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-95.1. - Rules and regulations.

§ 44-30-95.1. Rules and regulations.
The tax administrator is authorized to make any rules and regulations with relation to the matters contained in § 44-30-6, § 44-30-16(b), and § 44-30-51(a)(3) that may be required to prevent the avoidance of income tax and prevent the imposition of income tax in cases where it is not legally payable under the provisions of those sections.
History of Section.
P.L. 1972, ch. 155, art. 1, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-96. - Severability.

§ 44-30-96. Severability.
If any provision of this chapter or the application thereof shall for any reason be judged invalid, that judgment shall not affect, impair, or invalidate the remainder of the law, but shall be confined in its effect to the provision or application directly involved in the controversy giving rise to the judgment.
History of Section.
P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-97. - Repealed.

§ 44-30-97. Repealed.
History of Section.
P.L. 1993, ch. 245, § 1; P.L. 1993, ch. 461, § 1; Repealed by P.L. 2004, ch. 595, art. 17, § 10, effective July 30, 2004, and applicable to tax years beginning on or after January 1, 2005.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-98. - Repealed.

§ 44-30-98. Repealed.
History of Section.
P.L. 2003, ch. 376, art. 7, § 5; P.L. 2005, ch. 117, art. 16, § 9; P.L. 2006, ch. 246, art. 30, § 6; Repealed by P.L. 2007, ch. 73, art. 7, § 6, effective July 1, 2007.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-99. - Personal income tax law.

§ 44-30-99. Personal income tax law.
The division of taxation shall prepare and submit to the general assembly by October 1, 2006, a Rhode Island personal income tax law which includes tax rates, income brackets, and personal exemptions that are indexed to an inflation factor that relies as little as practical upon references to the United States Internal Revenue Code. The report shall be accompanied with necessary recommended legislation necessary to implement the law. The report and legislation shall be transmitted to the chairperson of the house finance committee and the chairperson of the senate finance committee with copies to the house fiscal advisor and senate fiscal advisor.
History of Section.
P.L. 2006, ch. 246, art. 30, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-100. - Lookup table to report use tax on personal income tax return.

§ 44-30-100. Lookup table to report use tax on personal income tax return.
(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 lookup table.
(1)
The tax administrator shall create the lookup table with reference to a taxpayer’s federal adjusted gross income (AGI) as listed on the Rhode Island personal income tax return before modifications, adjustments, or other changes. To determine the amount of use tax from the lookup table, the taxpayer shall multiply 0.0008 by the amount of the taxpayer’s federal AGI as listed on the Rhode Island personal income tax return before modifications, adjustments, or other changes.
(2)
The AGI income ranges within the lookup table shall be adjusted by the tax administrator by December 31 of each calendar year by the percentage, if any, by which the Consumer Price Index for All Urban Consumers (CPI-U) as of the close of the 12-month period ending on August 31 of that year, exceeds the CPI-U as of the close of the 12-month period ending on August 31 of the immediately preceding year. For purposes of the annual calculation, the tax administrator shall be free to substitute an inflation index which is substantially similar to the CPI-U.
(3)
If a taxpayer uses the lookup table, the taxpayer shall list on the return not only the result from the lookup table, but also the actual amount of each single purchase whose purchase price equals or exceeds one thousand dollars ($1,000).
(4)
Instructions for the personal income tax form shall indicate that the use of the lookup table as described in this section is, for the taxpayer, a “safe harbor” alternative to listing the actual amount of the taxpayer’s use tax obligation.
(c)
When completing and filing a Rhode Island personal income tax return, the taxpayer shall check a box attesting to the amount of use tax listed on the return. The tax administrator shall direct computer software providers to require the taxpayer or the taxpayer’s preparer to proactively check the box; software providers shall not program an automatically checked attestation box.
(d)
The tax administrator shall make clear on personal income tax forms and instructions that use tax is typically due on internet, mail-order, and catalog out-of-state purchases.
History of Section.
P.L. 2014, ch. 145, art. 12, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-103. - Child tax rebates.

§ 44-30-103. Child tax rebates.
(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 year by the due date for filing said return either as a:
(1)
Single, married filing separately, head of household, or qualifying widow/widower taxpayer with a federal adjusted gross income of $100,000.00 or less for the 2021 taxable year; or
(2)
Married filing jointly with a federal adjusted gross income of $200,000.00 or less for the 2021 taxable year.
(b)(1)
An eligible taxpayer will be issued a rebate payment in the amount of two hundred fifty dollars for each child, up to a maximum of three children, whom the eligible taxpayer validly claims as a dependent on such taxpayer’s Rhode Island state personal income tax return properly filed with this state for the 2021 taxable year by the due date for filing said return.
(2)
The rebate amount shall be determined by the division of taxation based on the eligible taxpayer’s Rhode Island state personal income tax return filed for the 2021 taxable year in accordance with this section and no determination shall be based on amended filings received by the division of taxation after August 31, 2022.
(3)
In the case of a married couple filing separately, the rebate payment will be made to the eligible taxpayer making the filing and in the case of a married couple filing jointly, the rebate payment will be made jointly to the eligible taxpayers.
(4)
Rebate payments made under this subsection shall not be subject to offset pursuant to chapter 30.1 of this title and shall not be considered income for the purposes of state personal income tax under this chapter or for determining eligibility for any state program.
(5)
In no event shall the rebate amount provided for in this section accrue interest for the benefit of any eligible taxpayer.
(6)
In addition to all other penalties provided under Rhode Island state law, any eligible taxpayer that fraudulently claims a dependent on the taxpayer’s Rhode Island state personal income tax return shall pay a ten thousand dollar ($10,000) penalty for each dependent fraudulently claimed and shall pay any rebate amount fraudulently received. The tax administrator shall have the same powers to collect payment under this subsection as under title 44 of the general laws.
History of Section.
P.L. 2022, ch. 231, art. 6, § 10, effective June 27, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.1 - Setoff of Refund of Personal Income Tax › Section 44-30.1-2. - Remedy additional.

§ 44-30.1-2. Remedy additional.
The collection remedy authorized by this chapter is in addition to and not in substitution for any other remedy available by law.
History of Section.
P.L. 1982, ch. 111, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.1 - Setoff of Refund of Personal Income Tax › Section 44-30.1-5. - Hearing procedures.

§ 44-30.1-5. Hearing procedures.
(a)
If the claimant agency receives written application pursuant to § 44-30.1-4(b) contesting the setoff or the delinquent court costs, fines or restitution or the past-due support or benefit overpayments and interest owed or the obligation owed upon which the setoff is based, it shall grant a hearing to the applicant in accordance with chapter 35 of title 42, “Administrative Procedure.”
(b)
Appeals from the administrative decisions made by the claimant agency shall be in accordance with chapter 35 of title 42, “Administrative Procedures.” Appeals contesting the setoff of past due support shall be to the family court of Providence County.
(c)
In those cases where the Rhode Island division of higher education assistance acts as agent for the United States Department of Education or other out-of-state agencies, the Rhode Island division of higher education assistance must obtain appropriate documentation of the obligation owed such as promissory notes, evidence of guarantees paid and any other items that may be necessary to conduct a fair hearing. The Rhode Island division of higher education assistance as agent for other states shall negotiate appropriate reciprocal agreements with those states for purposes of transferring funds and setting charges for cost of services.
(d)
In those cases where the Rhode Island Student Loan Authority (RISLA) is the claimant either for itself or as agent for another out-of-state education loan agency, RISLA must obtain appropriate documentation of the obligation owed such as promissory notes, and any other items that may be necessary to conduct a fair hearing. RISLA as agent for other states or agencies shall negotiate appropriate reciprocal agreements with those states and agencies for purposes of transferring funds and setting charges for cost of services.
History of Section.
P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1984, ch. 83, § 1; P.L. 1984, ch. 167, § 2; P.L. 1986, ch. 126, § 1; P.L. 1988, ch. 208, § 4; P.L. 1999, ch. 170, § 2; P.L. 2009, ch. 318, § 1; P.L. 2015, ch. 141, art. 7, § 21.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.1 - Setoff of Refund of Personal Income Tax › Section 44-30.1-6. - Priority.

§ 44-30.1-6. Priority.
(a)
The division of taxation has priority over the claimant agency for collection of tax liabilities. After this priority, the department of human services has priority, to the extent necessary for the enforcement of child support orders issued by any court of competent jurisdiction, over any other claimant agency.
(b)
The department of labor and training has priority, to the extent necessary for the collection of benefit overpayments and interest owed over any other claimant agency.
[See § 12-1-15.]
History of Section.
P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1995, ch. 370, art. 29, § 9; P.L. 1995, ch. 374, § 9; P.L. 1999, ch. 170, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.1 - Setoff of Refund of Personal Income Tax › Section 44-30.1-7. - Rules and regulations.

§ 44-30.1-7. Rules and regulations.
The division of taxation is authorized to prescribe forms and promulgate rules and regulations that it deems necessary in order to effectuate the intent and provisions of this chapter.
History of Section.
P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.1 - Setoff of Refund of Personal Income Tax › Section 44-30.1-8. - Confidentiality exemption — Nondisclosure.

§ 44-30.1-8. Confidentiality exemption — Nondisclosure.
The division of taxation may provide to a claimant agency the information necessary to accomplish and effectuate the intent of this chapter. The information obtained by a claimant agency from the division of taxation in accordance with the provisions of this article retains its confidentiality and is only used by a claimant agency in pursuit of its past-due support, obligation owed, or cash assistance benefit overpayments collection duties and practices; and any employee or prior employee of any claimant agency who unlawfully discloses that information for any other purpose, except as specifically authorized by law, is subject to the penalties specified by § 44-30-95(c).
History of Section.
P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 2004, ch. 595, art. 20, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.1 - Setoff of Refund of Personal Income Tax › Section 44-30.1-9. - Severability.

§ 44-30.1-9. Severability.
If any provision of this chapter or the application of this chapter is for any reason judged invalid, that judgment does not affect, impair or invalidate the remainder of the law, but is confined in its effect to the provision or application directly involved in the controversy giving rise to the judgment.
History of Section.
P.L. 1982, ch. 111, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.1 - Setoff of Refund of Personal Income Tax › Section 44-30.1-10. - Purpose.

§ 44-30.1-10. Purpose.
The purpose of this chapter is to establish a policy that the claimant agencies and the division of taxation cooperate in identifying debtors who owe money to the state through its various claimant agencies and who qualify for a refund from the division of taxation. It is also the intent of this chapter that procedures are established for setting off against the refund the sum of any debt owed to the state. Furthermore, it is the legislative intent of this chapter to be liberally construed as to effectuate these purposes as far as legally and practically possible.
History of Section.
P.L. 1983, ch. 102, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.2 - Reciprocity Agreements — Setoff of Refund of Personal Income Tax › Section 44-30.2-1. - Reciprocity board.

§ 44-30.2-1. Reciprocity board.
There is established a reciprocity board, referred to as “the board”. The board shall be composed of three (3) members, consisting of the tax administrator, division of taxation, within the department of revenue, the director of the department of human services, and an assistant attorney general designated by the attorney general, ex officio. A majority of the members of the board shall constitute a quorum and the action of the majority of the members in attendance at any meeting is the action of the board. Whenever a member of the board is absent from a meeting of the board, the member may designate one of the member’s assistants or employees to attend in the member’s behalf. That assistant or employee is entitled to participate in the discussions and proceedings of the board, but he or she is not entitled to vote.
History of Section.
P.L. 1984, ch. 145, § 1; P.L. 2008, ch. 98, § 48; P.L. 2008, ch. 145, § 48.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.2 - Reciprocity Agreements — Setoff of Refund of Personal Income Tax › Section 44-30.2-2. - Entry into reciprocal agreements — Scope of agreements.

§ 44-30.2-2. Entry into reciprocal agreements — Scope of agreements.
The governor is authorized, with the advice of the board, to enter into reciprocal agreements, on behalf of the state, with the appropriate authorities of any state in the United States of America, or of the District of Columbia, with respect to the setoff of refunds of the personal income tax established or to be established by the laws and regulations of this state and by the laws and regulations of any other state or the District of Columbia permitting a similar setoff of refunds of income or other taxes. The purpose of the reciprocal agreements is to facilitate the interstate filing of certified debt claims for setoff against income or other tax refunds, and the interstate transfer of debt payment funds after setoff. It is the duty of the board to study and advise the governor in respect to all matters affecting any reciprocal agreements.
History of Section.
P.L. 1984, ch. 145, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.2 - Reciprocity Agreements — Setoff of Refund of Personal Income Tax › Section 44-30.2-3. - Agreements subject to statutes — Discretion of governor.

§ 44-30.2-3. Agreements subject to statutes — Discretion of governor.
All agreements entered into by the governor with respect to any subject as to which provision is expressly made by statute shall conform to the provisions of the statute. As to any other subject of reciprocity appropriate to the powers vested in the governor by this chapter, the governor has full authority, with the advice of the board, to agree to those terms and conditions as in his or her judgment are best calculated to promote the interests of the state.
History of Section.
P.L. 1984, ch. 145, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.2 - Reciprocity Agreements — Setoff of Refund of Personal Income Tax › Section 44-30.2-4. - Severability.

§ 44-30.2-4. Severability.
If any provision of this chapter or the application of this chapter is for any reason judged invalid, that judgment does not affect, impair, or invalidate the remainder of the law, but is confined in its effect to the provision or application directly involved in the controversy giving rise to the judgment.
History of Section.
P.L. 1984, ch. 145, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-1. - Residential lead abatement tax relief — Limitation.

§ 44-30.3-1. Residential lead abatement tax relief — Limitation.
(a)
Appropriations from the general fund for property tax relief provided by this chapter are in the amount of two hundred and fifty thousand dollars ($250,000) for the year commencing on July 1, 2004, and for each subsequent fiscal year.
(b)
A claimant shall be entitled to tax relief for residential lead removal or lead hazard reduction when he or she: (1) obtains a housing resources commission regulated certificate of conformance for mitigation, pursuant to chapter 24.6 of title 23; or (2) obtains a department of health regulated lead safe certificate for abatement, pursuant to chapter 24.6 of title 23. The lead paint tax relief shall only apply to residential premises. Residential premises shall include single-family homes, individual condominiums, and individual units in either apartment buildings or multi-family homes.
(c)
The tax relief shall be equal to the amount actually paid for the required lead abatement or lead hazard mitigation up to a maximum of one thousand five hundred dollars ($1,500) per dwelling unit for mitigation and up to five thousand dollars ($5,000) per dwelling unit for abatement, as specified under subsection (b) above. In the event that: (1) multiple owners of the dwelling unit; or (2) owner(s) along with the renter(s)/lessee(s) of the dwelling unit have jointly incurred costs and paid for the lead abatement/lead hazard mitigation, each individual must apply for relief as a separate claimant, and must include all required proof of payment and certifications, based on their respective contributions to the cost of lead abatement/lead hazard mitigation.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-2. - Residential lead abatement tax relief — Income eligibility.

§ 44-30.3-2. Residential lead abatement tax relief — Income eligibility.
Claims shall be paid based on the following requirements:
(a)
A claimant whose household income was equal to or less than thirty-five thousand two-hundred dollars ($35,200) during the year for which the claim was filed will have their claim paid prior to the payment of other claims in accordance with the requirements of this chapter.
(b)
A claimant who rents or leases a dwelling unit to individuals whose household income was equal to or less than thirty-five thousand two-hundred dollars ($35,200) during the year for which the claim was filed shall not be paid until the total amount of all claims has been paid under subsection (a).
(c)
All other claimants, without regard to income or property ownership, shall not be paid until the total amount of all claims has been paid under subsections (a) and (b).
(d)
If insufficient funds exist annually to pay the full amount of all claims, the tax administrator shall make payments to each claimant proportionately for those claims made pursuant to subsection (c). No payment shall exceed one hundred percent (100%) of the amount of the claim.
(e)
On July 1st of each year, the maximum amount of allowable income for claimants set forth in subsections (a) and (b) shall be increased by a percentage equal to the percentage of the cost of living adjustment provided for social security recipients.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-3. - Definitions.

§ 44-30.3-3. Definitions.
As used in this chapter:
(1)
“Claimant” means a property owner or lessee, who has filed a claim under this chapter and was domiciled in this state for the entire calendar year for which he or she files a claim for relief under this chapter. In the case of a claim for rented or leased residential premises, the claimant shall have rented property during the preceding year for which he or she files for relief under this chapter. Claimant does not mean or include any person claimed as a dependent by any taxpayer under the Internal Revenue Code. When two (2) individuals of a household are able to meet the qualifications for a claimant, they may determine between themselves as to who the claimant is. If they are unable to agree, the matter is referred to the tax administrator and his or her decision is final. If a property is owned by two (2) or more individuals, and more than one individual is able to qualify as a claimant, and some or all of the qualified individuals are not related, the individuals may determine among themselves as to who the claimant is. If they are unable to agree, the matter is referred to the tax administrator, and his or her decision is final.
(2)
“Household” means one or more persons occupying a dwelling unit and living as a single nonprofit housekeeping unit. “Household” does not include bona fide lessees, tenants, or roomers and boarders on contract.
(3)
“Household income” means all income received by all persons of a household in a calendar year while members of the household.
(4)
“Income” means the sum of federal adjusted gross income as defined in the Internal Revenue Code of the United States, 26 U.S.C. § 1 et seq., and all nontaxable income including, but not limited to, the amount of capital gains excluded from adjusted gross income, alimony, support money, nontaxable strike benefits, cash public assistance and relief (not including relief granted under this chapter), the gross amount of any pension or annuity (including Railroad Retirement Act (see 45 U.S.C. § 231 et seq.)) benefits, all payments received under the federal Social Security Act, 42 U.S.C. § 301 et seq., state unemployment insurance laws, and veterans’ disability pensions (see 38 U.S.C. § 301 et seq.), nontaxable interest received from the federal government or any of its instrumentalities, workers’ compensation, and the gross amount of “loss of time” insurance. It does not include gifts from nongovernmental sources, or surplus foods or other relief in kind supplied by a public or private agency.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-4. - Claim is personal.

§ 44-30.3-4. Claim is personal.
The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount of the claim is disbursed to another member of the household as determined by the tax administrator. If the claimant was the only member of his or her household, the claim may be paid to his or her executor or administrator, but if neither is appointed and qualified within two (2) years of the filing of the claim, the amount of the claim escheats to the state.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-5. - Claim as income tax credit or rebate from state funds.

§ 44-30.3-5. Claim as income tax credit or rebate from state funds.
Subject to limitations provided in this chapter, a claimant may claim in any year as a credit against Rhode Island personal income taxes due on his or her income. If the allowable amount of the claim exceeds the income taxes due on the claimant’s income, or if there are no Rhode Island personal income taxes due on the claimant’s income, the amount of the claim not used as an offset against income taxes is treated as an overpayment of personal income taxes and refunded to the claimant from balances retained by the general treasurer for general purposes. No interest is allowed on any payment made to a claimant pursuant to this chapter.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-6. - Filing date.

§ 44-30.3-6. Filing date.
No claim shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is applied or a rebate granted on taxes accrued in the proceeding calendar year.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-7. - Satisfaction of outstanding liabilities.

§ 44-30.3-7. Satisfaction of outstanding liabilities.
The amount of any claim payable under this chapter may be applied by the division of taxation against any outstanding liability on the books of the division or against any debt owed to a “claimant agency,” as defined in § 44-30.1-1, subject to the collection by setoff of a personal income tax refund pursuant to chapter 30.1 of this title. The application of debt or setoff is effective against the claimant or against anyone who was a member of the claimant’s household in the year to which the claim relates.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-8. - Administration.

§ 44-30.3-8. Administration.
The tax administrator shall make available suitable forms with instructions for claimants, including a form which may be included with or as part of the individual income tax blank. The claim shall be in a form that the tax administrator prescribes. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter, which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of their proper interpretation.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-9. - Proof of claim.

§ 44-30.3-9. Proof of claim.
Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, written proof of lead hazard reduction or mitigation costs paid, name and address of owner or managing agent of property rented, and written certification that the required lead removal or lead hazard reduction for the dwelling unit has been completed, in accordance with § 44-30.3-1.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-10. - One abatement claim per dwelling unit.

§ 44-30.3-10. One abatement claim per dwelling unit.
Only one abatement claim may be filed for any dwelling unit. If a mitigation claim, as defined in § 44-30.3-1(b), has previously been filed for the same dwelling unit, the amount of the abatement claim will be reduced by the amount of the mitigation claim already paid for the dwelling unit, even if the dwelling unit has been transferred to another owner or lessee.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-11. - Three dwelling units per claimant.

§ 44-30.3-11. Three dwelling units per claimant.
Each claimant may only claim relief for mitigation or abatement efforts for three (3) separate dwelling units.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-12. - Denial of claim.

§ 44-30.3-12. Denial of claim.
If it is determined that a claim is excessive and was filed with fraudulent intent, the claim is disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit is cancelled and the amount paid may be recovered by assessment and the assessment shall bear interest from the date of payment or credit of the claim, until refunded or paid, at the rate of one percent (1%) per month. The claimant in that case, and any person who assisted in the preparation or filing of the excessive claim or supplied information upon which the excessive claim was prepared, with fraudulent intent, is guilty of a misdemeanor. If it determined that a claim is excessive and was negligently prepared, ten percent (10%) of the corrected claim shall be disallowed, and if the claim had been paid or credited against income taxes otherwise payable, the credit shall be reduced or canceled, and the proper portion of any amount paid shall be similarly recovered by assessment, and the assessment shall bear interest at an annual rate provided by § 44-1-7, as amended, from the date of payment until refunded or paid.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-13. - Appeals.

§ 44-30.3-13. Appeals.
Any person aggrieved by the decision of the tax administrator denying, in whole or in part, relief claimed under this chapter, except when the denial is based upon late filing of claim for relief may appeal the decision of the tax administrator to the sixth (6th) division of the district court by filing a petition within thirty (30) days after the denial.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-14. - Extension of time for filing claims.

§ 44-30.3-14. Extension of time for filing claims.
In case of sickness, absence, or other disability, or if, in his or her judgment, good cause exists, the tax administrator may extend for a period not to exceed six (6) months the time for filing a claim.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30.3 - Residential Lead Abatement Income Tax Credit › Section 44-30.3-15. - Severability.

§ 44-30.3-15. Severability.
If any provision of this chapter, or its application to any person or circumstances, is held unconstitutional or otherwise invalid, the remaining provisions of this chapter and the application of the provisions to other persons or circumstances, other than those to which it is held invalid, shall not be affected by the invalidity.
History of Section.
P.L. 2004, ch. 595, art. 17, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31 - Investment Tax Credit › Section 44-31-2. - Specialized investment tax credit.

§ 44-31-2. Specialized investment tax credit.
(a)
A certified building owner, as provided in chapter 64.7 of title 42, may be allowed a specialized investment tax credit against the tax imposed by chapters 11, 14, 17 and 30 of this title.
(b)
The taxpayer may claim credit for the rehabilitation and reconstruction costs of a certified building, which has been substantially rehabilitated. Once substantial rehabilitation is established by the taxpayer, the taxpayer may claim credit for all rehabilitation and reconstruction costs incurred with respect to the certified building within five (5) years from the date of final designation of the certified building by the council pursuant to § 42-64.7-6.
(c)
The credit shall be ten percent (10%) of the rehabilitation and reconstruction costs of the certified building. The credit shall be allowable in the year the substantially rehabilitated certified building is first placed into service, which is the year in which, under the taxpayer’s depreciation practice, the period for depreciation with respect to such property begins, or the year in which the property is placed in a condition or state of readiness and availability for its specifically assigned function, whichever is earlier.
(d)
The credit shall not offset any tax liability in taxable years other than the year or years in which the taxpayer qualifies for the credit. The credit shall not reduce the tax below the minimum. Amounts of unused credit for this taxpayer may be carried over and offset against this taxpayer’s tax for a period not to exceed the following seven (7) taxable years.
(e)
In the case of a corporation, this credit is only allowed against the tax of that of a corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated tax return.
History of Section.
P.L. 1996, ch. 247, § 2; P.L. 1998, ch. 400, § 1; P.L. 1999, ch. 373, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.1 - Film Production Tax Credit [Repealed.] › Section 44-31.1-1. - Repealed.

§ 44-31.1-1. Repealed.
History of Section.
P.L. 2002, ch. 265, § 1; Repealed by P.L. 2005, ch. 95, § 2, and by P.L. 2005, ch. 118, § 2, effective July 1, 2005.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.2 - Motion Picture Production Tax Credits › Section 44-31.2-1. - Findings and purpose.

§ 44-31.2-1. Findings and purpose.
(a)
The general assembly finds and declares that the state of Rhode Island with its natural beauty, historical and architectural heritage of the state, its majestic natural resources including Narragansett Bay and the independence and diversity of its citizens and neighborhoods would provide a variety of excellent settings from which the motion picture industry might choose a location for filming a motion picture or television program, and together with those natural settings, the availability of labor, materials, climate, and hospitality of its people have been instrumental in the filming of several successful motion pictures.
(b)
It is recognized that the motion picture industry brings with it a much needed infusion of capital into areas of the state which may be economically depressed and the multiplier effect of the infusion of capital resulting from the filming of a motion picture or television program serves to stimulate economic activity beyond that immediately apparent on the film set.
(c)
Since a significant portion of the cost of a motion picture or television production will not be eligible for existing tax incentives due to the fact that portions of the production are carried out in another state, it is the purpose of this chapter to provide a financial incentive to the film industry in order that the state might compete with other states for filming locations.
(d)
The primary objective of this chapter is to encourage development in Rhode Island of a strong capital base for motion picture film, videotape, and television program productions, in order to achieve a more independent, self-supporting industry. This objective is divided into immediate and long-term objectives as follows:
(1)
Immediate objectives are to:
(i)
Attract private investment for the production of motion pictures, videotape productions, and television programs which contain substantial Rhode Island content as defined herein.
(ii)
Develop a tax infrastructure which encourages private investment. This infrastructure will provide for state participation in the form of tax credits to encourage investment in state- certified productions.
(iii)
Develop a tax infrastructure utilizing tax credits which encourage investments in multiple state-certified production projects.
(2)
Long-term objectives are to:
(i)
Encourage increased employment opportunities within this sector and increased competition with other states in fully developing economic development options within the film and video industry.
(ii)
Encourage new education curricula in order to provide a labor force trained in all aspects of film production.
History of Section.
P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.2 - Motion Picture Production Tax Credits › Section 44-31.2-3, 44-31.2-4. - Repealed.

§ 44-31.2-3, 44-31.2-4. Repealed.
History of Section.
P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; Repealed by P.L. 2006, ch. 19, § 3, and by P.L. 2006, ch. 20, § 3, effective April 14, 2006.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.2 - Motion Picture Production Tax Credits › Section 44-31.2-7. - Information requests.

§ 44-31.2-7. Information requests.
(a)
The director of the film office and his or her agents, for the purpose of ascertaining the propriety or correctness of any materials pertaining to the certification of any motion picture production or to credits claimed under the provisions of this chapter, may examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, and may require the attendance of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the director or his or her agent deems pertinent or material in administration and application of this chapter and, where not inconsistent with other legal provisions, the director may request information from the tax administrator.
(b)
The tax administrator and his or her agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, papers, records, or memoranda bearing upon matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the tax administrator or his or her agent deems pertinent or material in determining the eligibility for credits claimed and may request information from the film office, and the film office shall provide the information in all cases to the tax administrator.
History of Section.
P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006, ch. 20, § 2.