Rhode Island General Laws > Title 44 Rhode Island General Laws > Title 44 – Taxation Current as of: 2024 | Check for updates | Other versions 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 44-11 Business Corporation Tax Chapter 44-11.1 Political Organization 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 44-17 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 44-25 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 44-29 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 44-31.2 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 44-34.1 Motor Vehicle and Trailer Excise Tax Elimination Act of 1998 Chapter 44-35 Property Tax and Fiscal Disclosure – Municipal Budgets Chapter 44-38 Energy Conservation Grants for the Elderly Chapter 44-39.1 Employment Tax Credit Chapter 44-39.3 Exclusion for Qualifying Options Chapter 44-40 Generation Skipping Transfer Tax Chapter 44-42 Education Assistance and Development Tax Credit Chapter 44-43 Tax Incentives for Capital Investment in Small Businesses Chapter 44-44 Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee 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 44-48.1 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 44-51 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 44-57 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 44-64 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 Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. 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