Rhode Island Title 44 — Taxation

1,906 sections hosted, reproduced from the official public-domain source.

Chapter 44-1 — State Tax Officials45 sections
Chapter 44-2 — Tax Officials Generally3 sections
Chapter 44-3 — Property Subject to Taxation129 sections
Chapter 44-4 — Situs and Ownership of Taxable Property28 sections
Chapter 44-4.1 — Historic Residence — Tax Credit8 sections
Chapter 44-4.2 — Historic Industrial Building — Tax Deferment6 sections
Chapter 44-5 — Levy and Assessment of Local Taxes231 sections
Chapter 44-5.1 — Real Estate Nonutilization Tax7 sections
Chapter 44-5.2 — Powers and Duties of Fire Districts in the Town of Coventry5 sections
Chapter 44-5.3 — Statewide Tangible Property Tax Exemption5 sections
Chapter 44-6 — Assessment and Collection of State Taxes9 sections
Chapter 44-6.1 — Tax Amnesty8 sections
Chapter 44-6.2 — Rhode Island Tax Amnesty Act7 sections
Chapter 44-6.3 — 2006 Rhode Island Tax Amnesty Act9 sections
Chapter 44-6.4 — Rhode Island Tax Amnesty Act9 sections
Chapter 44-6.5 — Rhode Island Tax Amnesty Act of 20178 sections
Chapter 44-7 — Collection of Taxes Generally34 sections
Chapter 44-8 — Collection by Distress11 sections
Chapter 44-9 — Tax Sales68 sections
Chapter 44-10 — Unincorporated Business Tax [Repealed.]25 sections
Chapter 44-11 — Business Corporation Tax61 sections
Chapter 44-11.1 — Political Organization Tax28 sections
Chapter 44-12 — Franchise Tax15 sections
Chapter 44-13 — Public Service Corporation Tax41 sections
Chapter 44-13.1 — Taxation of Railroad Corporations7 sections
Chapter 44-14 — Taxation of Banks46 sections
Chapter 44-15 — Tax on Bank Deposits Generally22 sections
Chapter 44-16 — Tax on Deposits in National Banks [Repealed.]17 sections
Chapter 44-17 — Taxation of Insurance Companies14 sections
Chapter 44-18 — Sales and Use Taxes — Liability and Computation55 sections
Chapter 44-18.1 — Adoption of the Streamlined Sales and Use Tax Agreement39 sections
Chapter 44-18.2 — Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act10 sections
Chapter 44-19 — Sales and Use Taxes — Enforcement and Collection54 sections
Chapter 44-20 — Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products84 sections
Chapter 44-20.1 — Delivery Sales of Cigarettes8 sections
Chapter 44-20.2 — Little Cigar Tax2 sections
Chapter 44-20.3 — Kratom and Kratom Products Tax [Effective April 1, 2026.]15 sections
Chapter 44-21 — Duty on Auction Sales9 sections
Chapter 44-22 — Estate and Transfer Taxes — Liability and Computation27 sections
Chapter 44-23 — Estate and Transfer Taxes — Enforcement and Collection48 sections
Chapter 44-23.1 — Uniform Estate Tax Apportionment12 sections
Chapter 44-24 — Gift Tax [Repealed.]18 sections
Chapter 44-25 — Real Estate Conveyance Tax10 sections
Chapter 44-26 — Declaration of Estimated Tax by Corporations12 sections
Chapter 44-27 — Taxation of Farm, Forest, and Open Space Land14 sections
Chapter 44-28 — Investment Tax [Repealed.]36 sections
Chapter 44-29 — Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted18 sections
Chapter 44-30 — Personal Income Tax0 sections
Chapter 44-30.1 — Setoff of Refund of Personal Income Tax10 sections
Chapter 44-30.2 — Reciprocity Agreements — Setoff of Refund of Personal Income Tax4 sections
Chapter 44-30.3 — Residential Lead Abatement Income Tax Credit15 sections
Chapter 44-31 — Investment Tax Credit2 sections
Chapter 44-31.1 — Film Production Tax Credit [Repealed.]1 section
Chapter 44-31.2 — Motion Picture Production Tax Credits12 sections
Chapter 44-31.3 — Musical and Theatrical Production Tax Credits4 sections
Chapter 44-32 — Elective Deduction for Research and Development Facilities2 sections
Chapter 44-33 — Property Tax Relief20 sections
Chapter 44-33.1 — Historic Homeownership Assistance Act5 sections
Chapter 44-33.2 — Historic Structures — Tax Credit7 sections
Chapter 44-33.3 — Newport Senior Resident Property Tax Services Credit Program9 sections
Chapter 44-33.4 — Cumberland Senior Resident Property Tax Services Credit Program9 sections
Chapter 44-33.5 — Bristol Senior Resident Property Tax Services Credit Program9 sections
Chapter 44-33.6 — Historic Preservation Tax Credits 201311 sections
Chapter 44-34 — Excise on Motor Vehicles and Trailers [Repealed.]15 sections
Chapter 44-34.1 — Motor Vehicle and Trailer Excise Tax Elimination Act of 19985 sections
Chapter 44-35 — Property Tax and Fiscal Disclosure — Municipal Budgets11 sections
Chapter 44-36 — Energy Tax Credits for Residential Rental Properties [Repealed.]7 sections
Chapter 44-37 — Energy Tax Credits for Industrial and Commercial Properties [Repealed.]8 sections
Chapter 44-38 — Energy Conservation Grants for the Elderly6 sections
Chapter 44-39 — Energy Tax Credits for Renewable Energy Systems [Repealed.]6 sections
Chapter 44-39.1 — Employment Tax Credit5 sections
Chapter 44-39.2 — Alternative Fueled Vehicle and Filling Station Tax Credit [Repealed.]3 sections
Chapter 44-39.3 — Exclusion for Qualifying Options3 sections
Chapter 44-40 — Generation Skipping Transfer Tax16 sections
Chapter 44-41 — Gross Earnings Tax of Petroleum Companies [Repealed.]12 sections
Chapter 44-42 — Education Assistance and Development Tax Credit5 sections
Chapter 44-43 — Tax Incentives for Capital Investment in Small Businesses6 sections
Chapter 44-43.1 — Small Business Tax Credit [Repealed.]1 section
Chapter 44-44 — Taxation of Beverage Containers and Hard-To-Dispose Material33 sections
Chapter 44-45 — Omnibus Property Tax Relief and Replacement Act2 sections
Chapter 44-46 — Adult Education Tax Credit8 sections
Chapter 44-47 — Adult and Child Day Care Assistance and Development Tax Credit4 sections
Chapter 44-48 — Tax Expenditure Pilot Project [Repealed.]1 section
Chapter 44-48.1 — Tax Expenditure Reporting1 section
Chapter 44-48.2 — Rhode Island Economic Development Tax Incentives Evaluation Act of 20136 sections
Chapter 44-48.3 — Rhode Island New Qualified Jobs Incentive Act 201514 sections
Chapter 44-49 — Controlled Substances Taxation Act18 sections
Chapter 44-50 — Health Care Provider Assessment Act [Repealed.]14 sections
Chapter 44-51 — Nursing Facility Provider Assessment Act14 sections
Chapter 44-52 — Outpatient Health Care Facility Provider Assessment14 sections
Chapter 44-53 — Levy and Distraint18 sections
Chapter 44-54 — Disabled Access Credit for Small Businesses1 section
Chapter 44-55 — Tax Incentives for Employers9 sections
Chapter 44-56 — Renewable Energy Sales Tax Credit [Repealed.]1 section
Chapter 44-57 — Residential Renewable Energy System Tax Credit12 sections
Chapter 44-58 — Streamlined Sales Tax System8 sections
Chapter 44-59 — Uniform Sales and Use Tax Administration Act10 sections
Chapter 44-60 — Borrowing in Anticipation of Taxes1 section
Chapter 44-61 — Relating to Depreciation of Assets and Net Operating Loss Deduction3 sections
Chapter 44-62 — Tax Credits for Contributions to Scholarship Organizations7 sections
Chapter 44-63 — Incentives for Innovation and Growth [Repealed.]5 sections
Chapter 44-64 — The Outpatient Health Care Facility Surcharge13 sections
Chapter 44-65 — Imaging Services Surcharge13 sections
Chapter 44-66 — Recognition of Income from Discharge of Business Indebtedness1 section
Chapter 44-67 — The Compassion Center Surcharge Act13 sections
Chapter 44-68 — Tax Preparers Act of 20137 sections
Chapter 44-69 — Compliance of Public Employees with State Income Tax Act3 sections
Chapter 44-70 — Cannabis Tax19 sections
Chapter 44-71 — Low-Income Housing Tax Credits12 sections
Chapter 44-72 — Non-Owner Occupied Property Tax Act15 sections