Title 44
Taxation

Chapter 69
Compliance of Public Employees with State Income Tax Act

R.I. Gen. Laws § 44-69-2

§ 44-69-2. Definitions.

(a) “Appointing authority” means the person or group of persons having the power by virtue of the constitution, a state statute, or lawfully delegated authority to make appointments.

(b) “Employee” or “state or public employee” means an elected official, appointed officer or employee of any political subdivision of this state.

(c) “State agency” means any office, department, board, commission or institution of the executive, legislative, higher education or judicial branch of state government.

(d) “Political subdivision” means any office, department, board, commission or institution of the executive, legislative, education, or, public safety, or judicial branch of any city, town, or school district within the state.

History of Section.
P.L. 2014, ch. 145, art. 12, § 3.