Title 44
Taxation

Chapter 30
Personal Income Tax

Part III
Nonresidents

R.I. Gen. Laws 44-30-37



 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.