Title 44
Taxation

Index of Chapters

Chapter 44-1 State Tax Officials

Chapter 44-2 Tax Officials Generally

Chapter 44-3 Property Subject to Taxation

Chapter 44-4 Situs and Ownership of Taxable Property

Chapter 44-4.1 Historic Residence — Tax Credit

Chapter 44-4.2 Historic Industrial Building — Tax Deferment

Chapter 44-5 Levy and Assessment of Local Taxes

Chapter 44-5.1 Real Estate Nonutilization Tax

Chapter 44-5.2 Powers and Duties of Fire Districts in the Town of Coventry

Chapter 44-5.3  Statewide Tangible Property Tax Exemption

Chapter 44-6 Assessment and Collection of State Taxes

Chapter 44-6.1 Tax Amnesty

Chapter 44-6.2 Rhode Island Tax Amnesty Act

Chapter 44-6.3 2006 Rhode Island Tax Amnesty Act

Chapter 44-6.4 Rhode Island Tax Amnesty Act

Chapter 44-6.5 Rhode Island Tax Amnesty Act of 2017

Chapter 44-7 Collection of Taxes Generally

Chapter 44-8 Collection by Distress

Chapter 44-9 Tax Sales

Chapter 44-10 Unincorporated Business Tax [Repealed.]

Chapter 44-11 Business Corporation Tax

Chapter 44-11.1 Political Organization Tax

Chapter 44-12 Franchise Tax

Chapter 44-13 Public Service Corporation Tax

Chapter 44-13.1 Taxation of Railroad Corporations

Chapter 44-14 Taxation of Banks

Chapter 44-15 Tax on Bank Deposits Generally

Chapter 44-16 Tax on Deposits in National Banks [Repealed.]

Chapter 44-17 Taxation of Insurance Companies

Chapter 44-18 Sales and Use Taxes — Liability and Computation

Chapter 44-18.1 Adoption of the Streamlined Sales and Use Tax Agreement

Chapter 44-18.2 Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act

Chapter 44-19 Sales and Use Taxes — Enforcement and Collection

Chapter 44-20 Cigarette and Other Tobacco Products Tax

Chapter 44-20.1 Delivery Sales of Cigarettes

Chapter 44-20.2 Little Cigar Tax

Chapter 44-21 Duty on Auction Sales

Chapter 44-22 Estate and Transfer Taxes — Liability and Computation

Chapter 44-23 Estate and Transfer Taxes — Enforcement and Collection

Chapter 44-23.1 Uniform Estate Tax Apportionment

Chapter 44-24 Gift Tax [Repealed.]

Chapter 44-25 Real Estate Conveyance Tax

Chapter 44-26 Declaration of Estimated Tax by Corporations

Chapter 44-27 Taxation of Farm, Forest, and Open Space Land

Chapter 44-28 Investment Tax [Repealed.]

Chapter 44-29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted

Chapter 44-30 Personal Income Tax

Chapter 44-30.1 Setoff of Refund of Personal Income Tax

Chapter 44-30.2 Reciprocity Agreements — Setoff of Refund of Personal Income Tax

Chapter 44-30.3 Residential Lead Abatement Income Tax Credit

Chapter 44-31 Investment Tax Credit

Chapter 44-31.1 Film Production Tax Credit [Repealed.]

Chapter 44-31.2 Motion Picture Production Tax Credits

Chapter 44-31.3 Musical and Theatrical Production Tax Credits

Chapter 44-32 Elective Deduction for Research and Development Facilities

Chapter 44-33 Property Tax Relief

Chapter 44-33.1 Historic Homeownership Assistance Act

Chapter 44-33.2 Historic Structures — Tax Credit

Chapter 44-33.3 Newport Senior Resident Property Tax Services Credit Program

Chapter 44-33.4 Cumberland Senior Resident Property Tax Services Credit Program

Chapter 44-33.5 Bristol Senior Resident Property Tax Services Credit Program

Chapter 44-33.6 Historic Preservation Tax Credits 2013

Chapter 44-34 Excise on Motor Vehicles and Trailers [Repealed.]

Chapter 44-34.1 Motor Vehicle and Trailer Excise Tax Elimination Act of 1998

Chapter 44-35 Property Tax and Fiscal Disclosure — Municipal Budgets

Chapter 44-36 Energy Tax Credits for Residential Rental Properties [Repealed.]

Chapter 44-37 Energy Tax Credits for Industrial and Commercial Properties [Repealed.]

Chapter 44-38 Energy Conservation Grants for the Elderly

Chapter 44-39 Energy Tax Credits for Renewable Energy Systems [Repealed.]

Chapter 44-39.1 Employment Tax Credit

Chapter 44-39.2 Alternative Fueled Vehicle and Filling Station Tax Credit [Repealed.]

Chapter 44-39.3 Exclusion for Qualifying Options

Chapter 44-40 Generation Skipping Transfer Tax

Chapter 44-41 Gross Earnings Tax of Petroleum Companies [Repealed.]

Chapter 44-42 Education Assistance and Development Tax Credit

Chapter 44-43 Tax Incentives for Capital Investment in Small Businesses

Chapter 44-43.1 Small Business Tax Credit [Repealed.]

Chapter 44-44 Taxation of Beverage Containers and Hard-To-Dispose Material

Chapter 44-45 Omnibus Property Tax Relief and Replacement Act

Chapter 44-46 Adult Education Tax Credit

Chapter 44-47 Adult and Child Day Care Assistance and Development Tax Credit

Chapter 44-48 Tax Expenditure Pilot Project [Repealed.]

Chapter 44-48.1 Tax Expenditure Reporting

Chapter 44-48.2 Rhode Island Economic Development Tax Incentives Evaluation Act of 2013

Chapter 44-48.3 Rhode Island New Qualified Jobs Incentive Act 2015

Chapter 44-49 Controlled Substances Taxation Act

Chapter 44-50 Health Care Provider Assessment Act [Repealed.]

Chapter 44-51 Nursing Facility Provider Assessment Act

Chapter 44-52 Outpatient Health Care Facility Provider Assessment

Chapter 44-53 Levy and Distraint

Chapter 44-54 Disabled Access Credit for Small Businesses

Chapter 44-55 Tax Incentives for Employers

Chapter 44-56 Renewable Energy Sales Tax Credit [Repealed.]

Chapter 44-57 Residential Renewable Energy System Tax Credit

Chapter 44-58 Streamlined Sales Tax System

Chapter 44-59 Uniform Sales and Use Tax Administration Act

Chapter 44-60 Borrowing in Anticipation of Taxes

Chapter 44-61 Relating to Depreciation of Assets and Net Operating Loss Deduction

Chapter 44-62 Tax Credits for Contributions to Scholarship Organizations

Chapter 44-63 Incentives for Innovation and Growth [Repealed.]

Chapter 44-64 The Outpatient Health Care Facility Surcharge

Chapter 44-65 Imaging Services Surcharge

Chapter 44-66 Recognition of Income from Discharge of Business Indebtedness

Chapter 44-67 The Compassion Center Surcharge Act

Chapter 44-68 Tax Preparers Act of 2013

Chapter 44-69 Compliance of Public Employees with State Income Tax Act

Chapter 44-70  Cannabis Tax

Chapter 44-71  Low-Income Housing Tax Credits