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Home » US Law » 2022 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, […]

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 […]

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 […]

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. […]