reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part III - Nonresidents › 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) Application of rules for resident partners to nonresident partners.
(1)
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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part III - Nonresidents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part III - Nonresidents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part IV - Returns, Declarations, and Payment of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part IV - Returns, Declarations, and Payment of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part IV - Returns, Declarations, and Payment of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part IV - Returns, Declarations, and Payment of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part IV - Returns, Declarations, and Payment of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part IV - Returns, Declarations, and Payment of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part IV - Returns, Declarations, and Payment of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part IV - Returns, Declarations, and Payment of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of Tax › Section 44-30-71.4. - Employee leasing companies — Payroll companies.

§ 44-30-71.4. Employee leasing companies — Payroll companies.
(a) Employee leasing company certification.
(1)
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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part V - Withholding of 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-88. - Interest on overpayment.

§ 44-30-88. Interest on overpayment.
(a) General.
Interest shall be allowed and paid as follows at the annual rate provided by § 44-1-7 upon any overpayment in respect of Rhode Island personal income tax:
(1)
From the date of the overpayment to a date, to be determined by the tax administrator, preceding the date of a refund check by not more than thirty (30) days, whether or not the refund check is accepted by the taxpayer after tender of the check to the taxpayer. The acceptance of the check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon;
(2)
From the date of the overpayment to the due date of an amount against which a credit is taken. No interest shall be allowed or paid if the amount is less than two dollars ($2.00).
(b) Date of payment.
The provisions of § 44-30-87(h) and (i) applicable in determining the date of payment of tax for purposes of determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of this section.
(c) Income tax refund within ninety (90) days of due date of tax.
If any overpayment of Rhode Island personal income tax is refunded within ninety (90) days after the last prescribed date, or permitted by extension of time, for filing the return of the tax, or within ninety (90) days after the return is in fact filed, no interest is allowed under this section on the overpayment.
(d) Refund of tax caused by carryback of loss.
For purposes of this section, if any overpayment of Rhode Island personal income tax results from a carryback of a net operating loss, the overpayment is deemed not to have been made prior to the close of the taxable year in which such net operating loss arises.
(e) Cross reference.
See § 44-30-87(c), terminating interest after failure to file notice of federal change under § 44-30-59.
History of Section.
P.L. 1971, ch. 8, art. 1, § 1; P.L. 1992, ch. 388, § 10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-90. - Review of tax administrator’s decision.

§ 44-30-90. Review of tax administrator’s decision.
(a) General.
Any taxpayer aggrieved by the decision of the tax administrator or his or her designated hearing officer as to his or her Rhode Island personal income tax may within thirty (30) days after notice of the decision is sent to the taxpayer by certified or registered mail, directed to his or her last known address, petition the sixth division of the district court pursuant to chapter 8 of title 8 setting forth the reasons why the decision is alleged to be erroneous and praying relief therefrom. Upon the filing of any complaint, the clerk of the court shall issue a citation, substantially in the form provided in § 44-5-26 to summon the tax administrator to answer the complaint, and the court shall proceed to hear the complaint and to determine the correct amount of the liability as in any other action for money, but the burden of proof shall be as specified in § 8-8-28.
(b) Judicial review sole remedy of taxpayer.
The review of a decision of the tax administrator provided by this section shall be the exclusive remedy available to any taxpayer for the judicial determination of the liability of the taxpayer for Rhode Island personal income tax.
(c) Date of finality of tax administrator’s decision.
A decision of the tax administrator shall become final upon the expiration of the time allowed for petitioning the district court if no timely petition is filed, or upon the final expiration of the time for further judicial review of the case.
History of Section.
P.L. 1971, ch. 8, art. 1, § 1; P.L. 1976, ch. 140, § 32; P.L. 1982, ch. 388, § 26; P.L. 1984, ch. 183, § 12.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part VI - Procedure and Administration › Section 44-30-91. - Mailing rules — Holidays.

§ 44-30-91. Mailing rules — Holidays.
(a) Timely mailing.
If any claim, statement, notice, petition, or other document, other than a return or a declaration of estimated tax, required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of the Rhode Island personal income tax law is, after that period or date, delivered by United States registered or certified mail to the tax administrator, office, officer, or person with which or with whom the document is required to be filed, the date on which the document is dated by the post office shall be deemed to be the date of delivery. This subsection shall apply only if the date falls within the prescribed period or on or before the prescribed date for the filing of the document, determined with regard to any extension granted for the filing, and only if the document was, within the prescribed time, deposited in the mail in the United States postage prepaid and properly addressed. If any document is sent by United States registered or certified mail, the registration or certification shall be prima facie evidence that the document was delivered to the tax administrator, office, officer, or person to which or to whom addressed.
(b) Last day a Saturday, Sunday, or legal holiday.
When the last day prescribed under authority of the Rhode Island personal income tax law, including any extension of time, for performing any act falls on Saturday, Sunday, or a Rhode Island legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or Rhode Island legal holiday.
History of Section.
P.L. 1971, ch. 8, art. 1, § 1.