Title 44
Taxation

Chapter 30
Personal Income Tax

Part I
General

R.I. Gen. Laws 44-30-3



 44-30-3.  Optional tax tables for resident individuals.


(a) General.  The tax administrator may promulgate uniform tax tables for resident individual taxpayers for any taxable year. An individual may elect to use or not to use any tax table for which he or she is eligible.

(b) Preparation of tax tables.  Tax tables promulgated pursuant to this section shall be based either upon: (i) the individual's Rhode Island taxable income, or (ii) the individual's federal income tax liability. In either case the tax administrator shall prescribe by regulation the conditions of eligibility for the use of a tax table. In no case shall the amount of tax calculated by use of a tax table be more than five dollars ($5.00) lower than the amount otherwise due under 44-30-2.

History of Section.
P.L. 1971, ch. 8, art. 1, 1; P.L. 1971, ch. 204, art. 3, 1; P.L. 2001, ch. 77, art. 7, 2.