Title 44
Taxation

Chapter 30
Personal Income Tax

Part V
Withholding of Tax

R.I. Gen. Laws 44-30-75



 44-30-75.  Employer's return and payment of withheld taxes.

Every employer required to deduct and withhold tax under this chapter shall file a withholding tax return on forms prescribed and at the times prescribed by the tax administrator and pay over to the tax administrator or to a depositary designated by the tax administrator the taxes so required to be deducted and withheld.

History of Section.
P.L. 1971, ch. 8, art. 1, 1; P.L. 1971, ch. 204, art. 3, 1; P.L. 1991, ch. 6, art. 2, 1; P.L. 1993, ch. 130, 1.