Part I
General

Index of Sections

§ 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. Rate of tax.

§ 44-30-2.1. Refund deduction for contribution to U.S. Olympic Committee.

§ 44-30-2.2. Refund deduction for contribution to the non-game wildlife general revenue appropriations.

§ 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.

§ 44-30-2.11. Refund deduction for contribution to the substance use and mental health leadership council of RI. [For expiration, see subsection (c)]

§ 44-30-2.12. Refund deduction for contribution to the behavioral health education, training, and coordination fund.

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

§ 44-30-4. Accounting periods and methods.

§ 44-30-5. “Resident” and “nonresident” defined.

§ 44-30-6. Meaning of terms.

§ 44-30-7. Amortization of air or water pollution control facilities.