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Rhode Island General Laws
Title 44
R.I. Gen. Laws tit. 44
Taxation
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44-1
State Tax Officials
44-2
Tax Officials Generally
44-3
Property Subject to Taxation
44-4
Situs and Ownership of Taxable Property
44-4.1
Historic Residence — Tax Credit
44-4.2
Historic Industrial Building — Tax Deferment
44-5
Levy and Assessment of Local Taxes
44-5.1
Real Estate Nonutilization Tax
44-5.2
Powers and Duties of Fire Districts in the Town of Coventry
44-5.3
Statewide Tangible Property Tax Exemption
44-6
Assessment and Collection of State Taxes
44-6.1
Tax Amnesty
44-6.2
Rhode Island Tax Amnesty Act
44-6.3
2006 Rhode Island Tax Amnesty Act
44-6.4
Rhode Island Tax Amnesty Act
44-6.5
Rhode Island Tax Amnesty Act of 2017
44-7
Collection of Taxes Generally
44-8
Collection by Distress
44-9
Tax Sales
44-10
Unincorporated Business Tax [Repealed.]
44-11
Business Corporation Tax
44-11.1
Political Organization Tax
44-12
Franchise Tax
44-13
Public Service Corporation Tax
44-13.1
Taxation of Railroad Corporations
44-14
Taxation of Banks
44-15
Tax on Bank Deposits Generally
44-16
Tax on Deposits in National Banks [Repealed.]
44-17
Taxation of Insurance Companies
44-18
Sales and Use Taxes — Liability and Computation
44-18.1
Adoption of the Streamlined Sales and Use Tax Agreement
44-18.2
Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act
44-19
Sales and Use Taxes — Enforcement and Collection
44-20
Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
44-20.1
Delivery Sales of Cigarettes
44-20.2
Little Cigar Tax
44-20.3
Kratom and Kratom Products Tax [Effective April 1, 2026.]
44-21
Duty on Auction Sales
44-22
Estate and Transfer Taxes — Liability and Computation
44-23
Estate and Transfer Taxes — Enforcement and Collection
44-23.1
Uniform Estate Tax Apportionment
44-24
Gift Tax [Repealed.]
44-25
Real Estate Conveyance Tax
44-26
Declaration of Estimated Tax by Corporations
44-27
Taxation of Farm, Forest, and Open Space Land
44-28
Investment Tax [Repealed.]
44-29
Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
44-30
Personal Income Tax
44-30.1
Setoff of Refund of Personal Income Tax
44-30.2
Reciprocity Agreements — Setoff of Refund of Personal Income Tax
44-30.3
Residential Lead Abatement Income Tax Credit
44-31
Investment Tax Credit
44-31.1
Film Production Tax Credit [Repealed.]
44-31.2
Motion Picture Production Tax Credits
44-31.3
Musical and Theatrical Production Tax Credits
44-32
Elective Deduction for Research and Development Facilities
44-33
Property Tax Relief
44-33.1
Historic Homeownership Assistance Act
44-33.2
Historic Structures — Tax Credit
44-33.3
Newport Senior Resident Property Tax Services Credit Program
44-33.4
Cumberland Senior Resident Property Tax Services Credit Program
44-33.5
Bristol Senior Resident Property Tax Services Credit Program
44-33.6
Historic Preservation Tax Credits 2013
44-34
Excise on Motor Vehicles and Trailers [Repealed.]
44-34.1
Motor Vehicle and Trailer Excise Tax Elimination Act of 1998
44-35
Property Tax and Fiscal Disclosure — Municipal Budgets
44-36
Energy Tax Credits for Residential Rental Properties [Repealed.]
44-37
Energy Tax Credits for Industrial and Commercial Properties [Repealed.]
44-38
Energy Conservation Grants for the Elderly
44-39
Energy Tax Credits for Renewable Energy Systems [Repealed.]
44-39.1
Employment Tax Credit
44-39.2
Alternative Fueled Vehicle and Filling Station Tax Credit [Repealed.]
44-39.3
Exclusion for Qualifying Options
44-40
Generation Skipping Transfer Tax
44-41
Gross Earnings Tax of Petroleum Companies [Repealed.]
44-42
Education Assistance and Development Tax Credit
44-43
Tax Incentives for Capital Investment in Small Businesses
44-43.1
Small Business Tax Credit [Repealed.]
44-44
Taxation of Beverage Containers and Hard-To-Dispose Material
44-45
Omnibus Property Tax Relief and Replacement Act
44-46
Adult Education Tax Credit
44-47
Adult and Child Day Care Assistance and Development Tax Credit
44-48
Tax Expenditure Pilot Project [Repealed.]
44-48.1
Tax Expenditure Reporting
44-48.2
Rhode Island Economic Development Tax Incentives Evaluation Act of 2013
44-48.3
Rhode Island New Qualified Jobs Incentive Act 2015
44-49
Controlled Substances Taxation Act
44-50
Health Care Provider Assessment Act [Repealed.]
44-51
Nursing Facility Provider Assessment Act
44-52
Outpatient Health Care Facility Provider Assessment
44-53
Levy and Distraint
44-54
Disabled Access Credit for Small Businesses
44-55
Tax Incentives for Employers
44-56
Renewable Energy Sales Tax Credit [Repealed.]
44-57
Residential Renewable Energy System Tax Credit
44-58
Streamlined Sales Tax System
44-59
Uniform Sales and Use Tax Administration Act
44-60
Borrowing in Anticipation of Taxes
44-61
Relating to Depreciation of Assets and Net Operating Loss Deduction
44-62
Tax Credits for Contributions to Scholarship Organizations
44-63
Incentives for Innovation and Growth [Repealed.]
44-64
The Outpatient Health Care Facility Surcharge
44-65
Imaging Services Surcharge
44-66
Recognition of Income from Discharge of Business Indebtedness
44-67
The Compassion Center Surcharge Act
44-68
Tax Preparers Act of 2013
44-69
Compliance of Public Employees with State Income Tax Act
44-70
Cannabis Tax
44-71
Low-Income Housing Tax Credits
44-72
Non-Owner Occupied Property Tax Act