§ 44-30-1. Persons subject to tax.
§ 44-30-1.1. Exemption from tax for writers, composers, and artists.
§ 44-30-1.2. Annual Rhode Island personal income and tax data report.
§ 44-30-2.1. Refund deduction for contribution to U.S. Olympic Committee.
§ 44-30-2.3. Refund deduction for contribution to the childhood disease victims' fund.
§ 44-30-2.4. Refund deduction for contribution to the drug program account.
§ 44-30-2.5. Refund deduction for contribution to the Rhode Island organ transplant fund.
§ 44-30-2.6. Rhode Island taxable income — Rate of tax.
§ 44-30-2.7. Capital gains rates for assets held more than five (5) years.
§ 44-30-2.8. Net operating loss deduction.
§ 44-30-2.9. Refund deduction for contribution to the Rhode Island Military Family Relief Fund.
§ 44-30-2.10. Alternative flat tax rate.
§ 44-30-3. Optional tax tables for resident individuals.
§ 44-30-4. Accounting periods and methods.
§ 44-30-5. “Resident” and “nonresident” defined.
§ 44-30-7. Amortization of air or water pollution control facilities.