§ 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. […]
§ 44-30-101. Requirements concerning qualifying health insurance coverage. (a) Definitions. For purposes of this section: (1) “Applicable individual” has the same meaning as set forth in 26 U.S.C. § 5000A(d). (2) “Minimum essential coverage” has the same meaning as set forth in 26 U.S. C. § 5000A(f). (3) “Shared responsibility payment penalty” means the penalty […]
§ 44-30-102. Reporting requirement for applicable entities providing minimum essential coverage. (a) Findings. (1) Ensuring the health of insurance markets is a responsibility reserved for states under the McCarran-Ferguson Act and other federal law. (2) There is substantial evidence that being uninsured causes health problems and unnecessary deaths. (3) The shared responsibility payment penalty imposed […]
§ 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 […]
§ 44-30-81. Notice of deficiency. (a) General. If upon examination of a taxpayer’s return the tax administrator determines that there is a deficiency, the administrator may mail a notice of deficiency to the taxpayer at his or her last known address in or out of this state. If a husband and wife are jointly liable […]
§ 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 […]
§ 44-30-83. Limitations on assessment. (a) General. Except as otherwise provided in this section the amount of the Rhode Island personal income tax shall be assessed within three (3) years after the return was filed, whether or not the return was filed on or after the prescribed date. For this purpose a tax return filed […]
§ 44-30-84. Interest on underpayment. (a) General. (1) If any amount of Rhode Island personal income tax, including any amount of the tax withheld by an employer, is not paid on or before the due date, interest on the amount at the annual rate provided by § 44-1-7 shall be paid for the period from […]
§ 44-30-85. Additions to tax and civil penalties. (a) Failure to file tax returns or to pay tax. In the case of failure: (1) To file the Rhode Island personal income tax return or the employer’s withheld tax return on or before the prescribed date, unless it is shown that the failure is due to […]
§ 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 […]
§ 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 […]
§ 44-30-87. Limitations on credit or refund. (a) General. Claim for credit or refund of an overpayment of tax shall be filed by the taxpayer within three (3) years from the time the return was filed or two (2) years from the time the tax was paid, whichever of these periods expires the later, or […]
§ 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 […]
§ 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 […]
§ 44-30-89. Administrative petition. (a) Petition for redetermination of a deficiency. Within thirty (30) days, or one hundred fifty (150) days if the notice is addressed to a person outside of the United States, after the mailing of the notice of deficiency under § 44-30-81, the taxpayer may file an administrative petition with the tax […]
§ 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 […]
§ 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 […]
§ 44-30-92. Collection, levy, and lien. (a) Collection procedures. The tax administrator shall receive and collect the Rhode Island personal income tax in the same manner and with the same powers as are prescribed for, and given to collectors of taxes by chapters 1, 7, 8, and 9 of this title. The administrator may establish […]
§ 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 […]
§ 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 […]
