Title 44
Taxation

Chapter 30
Personal Income Tax

Part II
Residents

R.I. Gen. Laws 44-30-11



 44-30-11.  Resident husband and wife.


(a) If the federal adjusted gross income of husband or wife is determined on a separate federal return, their Rhode Island incomes shall be separately determined.

(b) If the federal adjusted gross income of husband and wife, both of whom are residents, is determined on a joint federal return, their tax shall be determined on their joint Rhode Island income.

History of Section.
P.L. 1971, ch. 8, art. 1, 1; P.L. 1971, ch. 204, art. 3, 1.