https://library.partnertax.ai/us-ri/stat/
2026-05-25
https://library.partnertax.ai/us-ri/stat/44-1-1
History of Section. P.L. 1939, ch. 660, § 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §
44-1-1; P.L. 2006, ch. 246, art. 38, § 10.
https://library.partnertax.ai/us-ri/stat/44-1-2
History of Section. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-2; P.L. 1960, ch. 52, § 19 (unconstit.);
revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 68, § 1; P.L. 1986, ch.
287, art. 23, § 4; P.L. 2003, ch. 429, § 2; P.L. 2005, ch. 117, art. 15, § 1; P.L.
2006, ch. 246, art. 38, § 10; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2012, ch. 424,
§ 2; P.L. 2012, ch. 483, § 2; P.L. 2018, ch. 47, art. 4, § 14; P.L. 2025, ch. 183,
§ 3, effective June 24, 2025; P.L. 2025, ch. 184
https://library.partnertax.ai/us-ri/stat/44-1-3
History of Section. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-3.
https://library.partnertax.ai/us-ri/stat/44-1-4
History of Section. G.L. 1938, ch. 28, § 14; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-4.
https://library.partnertax.ai/us-ri/stat/44-1-5
History of Section. P.L. 1912, ch. 769, § 5; G.L. 1923, ch. 38, § 5; G.L. 1938, ch. 28, § 5; G.L. 1956,
§ 44-1-5; Repealed by P.L. 1965, ch. 68, § 2.
https://library.partnertax.ai/us-ri/stat/44-1-6
History of Section. P.L. 1974, ch. 229, § 2.
https://library.partnertax.ai/us-ri/stat/44-1-7
History of Section. P.L. 1974, ch. 151, art. 1, § 1; P.L. 1981, ch. 293, § 1; P.L. 1982, ch. 9, art. 4,
§ 1; P.L. 1984, ch. 289, § 1; P.L. 1993, ch. 138, art. 67, § 1; P.L. 2006, ch. 157,
§ 2; P.L. 2006, ch. 246, art. 21, § 2; P.L. 2006, ch. 631, § 2; P.L. 2007, ch. 73,
art. 4, § 3; P.L. 2021, ch. 162, art. 6, § 10, effective July 6, 2021; P.L. 2022,
ch. 231, art. 6, § 4, effective June 27, 2022.
https://library.partnertax.ai/us-ri/stat/44-1-7.1
History of Section. P.L. 1982, ch. 159, § 1; P.L. 1983, ch. 104, § 1; P.L. 1984, ch. 289, § 1; P.L. 2006,
ch. 246, art. 21, § 3; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2008, ch. 475, § 14.
https://library.partnertax.ai/us-ri/stat/44-1-8
History of Section. G.L. 1938, ch. 28, § 12; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-8.
https://library.partnertax.ai/us-ri/stat/44-1-9
History of Section. G.L. 1938, ch. 28, § 15; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-9.
https://library.partnertax.ai/us-ri/stat/44-1-10
History of Section. G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727,
art. 1, § 3; G.L. 1956, § 44-1-10; P.L. 2009, ch. 295, § 1; P.L. 2009, ch. 296, §
1.
https://library.partnertax.ai/us-ri/stat/44-1-11
History of Section. G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727,
art. 1, § 3; G.L. 1956, § 44-1-11.
https://library.partnertax.ai/us-ri/stat/44-1-11.1
History of Section. P.L. 1991, ch. 6, art. 25, § 1.
https://library.partnertax.ai/us-ri/stat/44-1-12
History of Section. G.L. 1938, ch. 28, § 11; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-12.
https://library.partnertax.ai/us-ri/stat/44-1-13
History of Section. P.L. 1912, ch. 769, § 8; G.L. 1923, ch. 38, § 8; G.L. 1938, ch. 28, § 8; impl. am.
P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-13.
https://library.partnertax.ai/us-ri/stat/44-1-14
History of Section. G.L. 1938, ch. 28, § 10; P.L. 1943, ch. 1344, § 1; G.L. 1956, § 44-1-14; P.L. 1977,
ch. 132, § 1; P.L. 2017, ch. 302, art. 5, § 7; P.L. 2025, ch. 278, art. 3, § 27, effective
June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-1-14.1
History of Section. P.L. 1987, ch. 171, § 1.
https://library.partnertax.ai/us-ri/stat/44-1-15
History of Section. P.L. 1919, ch. 1768, § 1; G.L. 1923, ch. 38, § 9; G.L. 1938, ch. 28, § 9; P.L. 1939,
ch. 659, § 2; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-15.
https://library.partnertax.ai/us-ri/stat/44-1-23
History of Section. R.P.L. 1957, ch. 153, § 1.
https://library.partnertax.ai/us-ri/stat/44-1-24
History of Section. P.L. 1959, ch. 135, § 1.
https://library.partnertax.ai/us-ri/stat/44-1-25
History of Section. P.L. 1959, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-1-26
History of Section. P.L. 1965, ch. 44, § 1.
https://library.partnertax.ai/us-ri/stat/44-1-27
History of Section. P.L. 1967, ch. 99, § 1.
https://library.partnertax.ai/us-ri/stat/44-1-28
History of Section. P.L. 1969, ch. 205, § 1.
https://library.partnertax.ai/us-ri/stat/44-1-29
History of Section. P.L. 1978, ch. 294, § 1; P.L. 1983, ch. 105, § 1; P.L. 2007, ch. 73, art. 4, § 3.
https://library.partnertax.ai/us-ri/stat/44-1-30
History of Section. P.L. 1980, ch. 275, § 4; P.L. 2004, ch. 6, § 57; Repealed by P.L. 2006, ch. 246, art.
38, § 11, effective July 1, 2006.
https://library.partnertax.ai/us-ri/stat/44-1-31
History of Section. P.L. 1991, ch. 44, art. 31, § 1; P.L. 1999, ch. 379, § 1; P.L. 1999, ch. 386, § 1;
P.L. 2002, ch. 225, § 2; P.L. 2007, ch. 73, art. 4, § 3.
https://library.partnertax.ai/us-ri/stat/44-1-31.1
History of Section. P.L. 2008, ch. 137, § 1; P.L. 2008, ch. 190, § 1.
https://library.partnertax.ai/us-ri/stat/44-1-31.2
History of Section. P.L. 2022, ch. 231, art. 6, § 5, effective June 27, 2022.
https://library.partnertax.ai/us-ri/stat/44-1-32
History of Section. P.L. 1993, ch. 459, § 17; P.L. 2007, ch. 73, art. 4, § 3.
https://library.partnertax.ai/us-ri/stat/44-1-33
History of Section. P.L. 1994, ch. 179, § 1; P.L. 2003, ch. 429, § 2.
https://library.partnertax.ai/us-ri/stat/44-1-34
History of Section. P.L. 2003, ch. 376, art. 7, § 8; P.L. 2011, ch. 151, art. 19, § 18; P.L. 2024, ch.
117, art. 6, § 9, effective June 17, 2024.
https://library.partnertax.ai/us-ri/stat/44-1-35
History of Section. P.L. 2013, ch. 144, art. 9, § 5.
https://library.partnertax.ai/us-ri/stat/44-1-36
History of Section. P.L. 2015, ch. 141, art. 11, § 5.
https://library.partnertax.ai/us-ri/stat/44-1-37
History of Section. P.L. 2017, ch. 302, art. 8, § 8.
https://library.partnertax.ai/us-ri/stat/44-1-38
History of Section. P.L. 2017, ch. 302, art. 8, § 8.
https://library.partnertax.ai/us-ri/stat/44-1-39
History of Section. P.L. 2017, ch. 302, art. 8, § 8.
https://library.partnertax.ai/us-ri/stat/44-1-40
History of Section. P.L. 2019, ch. 88, art. 3, § 10.
https://library.partnertax.ai/us-ri/stat/44-2-1
History of Section. G.L. 1896, ch. 50, § 4; G.L. 1909, ch. 62, § 4; G.L. 1923, ch. 64, § 4; G.L. 1938,
ch. 48, § 1; G.L. 1956, § 44-2-1.
https://library.partnertax.ai/us-ri/stat/44-2-2
History of Section. P.L. 1915, ch. 1231, § 1; P.L. 1922, ch. 2161, § 1; G.L. 1923, ch. 416, § 47; G.L.
1938, ch. 632, § 9; impl. am. P.L. 1939, ch. 660, §§ 65, 70; impl. am. P.L. 1951,
ch. 2727, art. 1, § 3; G.L. 1956, § 44-2-2; P.L. 1965, ch. 68, § 3; P.L. 1985, ch.
181, art. 61, § 17; P.L. 2008, ch. 98, § 35; P.L. 2008, ch. 145, § 35.
https://library.partnertax.ai/us-ri/stat/44-2-3
History of Section. G.L. 1896, ch. 50, § 2; G.L. 1909, ch. 62, § 2; G.L. 1923, ch. 64, § 2; G.L. 1938,
ch. 49, § 1; G.L. 1956, § 44-2-3.
https://library.partnertax.ai/us-ri/stat/44-3-1
History of Section. G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923,
ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, § 44-3-1.
https://library.partnertax.ai/us-ri/stat/44-3-2
History of Section. G.L. 1896, ch. 45, § 10; P.L. 1905, ch. 1246, § 5; G.L. 1909, ch. 57, § 10; P.L. 1912,
ch. 769, § 40; G.L. 1923, ch. 59, § 10; G.L. 1938, ch. 30, § 10; G.L. 1956, § 44-3-2;
P.L. 1969, ch. 197, art. 7, § 4.
https://library.partnertax.ai/us-ri/stat/44-3-2.1
History of Section. P.L. 1969, ch. 197, art. 7, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-2.2
History of Section. P.L. 1978, ch. 341, § 4; P.L. 2023, ch. 203, § 1, effective July 1, 2023; P.L. 2023,
ch. 204, § 1, effective July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-3-3
History of Section. G.L. 1896, ch. 44, § 2; P.L. 1901, ch. 844, § 1; G.L. 1909, ch. 56, § 2; P.L. 1912,
ch. 769, § 38; P.L. 1921, ch. 2052, § 1; G.L. 1923, ch. 58, § 2; G.L. 1938, ch. 29,
§ 2; P.L. 1947, ch. 1855, § 1; P.L. 1947, ch. 1920, § 1; G.L. 1956, § 44-3-3; P.L.
1960, ch. 186, § 1; P.L. 1961, ch. 69, § 1; P.L. 1966, ch. 242, § 3; P.L. 1966, ch.
245, § 1; P.L. 1966, ch. 262, § 1; P.L. 1967, ch. 191, § 1; P.L. 1970, ch. 60, §§
1, 5; P.L. 1974, ch. 200, art. 1, § 3; P.L.
https://library.partnertax.ai/us-ri/stat/44-3-3.1
History of Section. P.L. 1995, ch. 106, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-4
History of Section. P.L. 1989, ch. 542, § 92; P.L. 1989, ch. 509, § 1; P.L. 1992, ch. 160, § 1; 1992,
ch. 195, § 1; P.L. 1993, ch. 157, § 1; P.L. 1993, ch. 163, § 1; P.L. 1993, ch. 252,
§ 1; P.L. 1993, ch. 334, § 1; P.L. 1993, ch. 337, § 1; P.L. 1994, ch. 33, § 1; P.L.
1994, ch. 51, § 1; P.L. 1994, ch. 124, § 1; P.L. 1994, ch. 159, § 1; P.L. 1994, ch.
219, § 1; P.L. 1994, ch. 252, § 1; P.L. 1994, ch. 320, § 1; P.L. 1994, ch. 360, §
1; P.L. 1994, ch. 406, § 1; P.L. 1995, ch. 284
https://library.partnertax.ai/us-ri/stat/44-3-4.1
History of Section. P.L. 1984, ch. 61, § 1; Repealed by P.L. 2006, ch. 257, § 2, and by P.L. 2006, ch.
279, § 2, effective July 3, 2006.
https://library.partnertax.ai/us-ri/stat/44-3-4.2
History of Section. P.L. 2006, ch. 2, § 1; P.L. 2006, ch. 3, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-5
History of Section. G.L. 1938, ch. 29, § 6; P.L. 1949, ch. 2288, § 1; P.L. 1950, ch. 2560, § 1; G.L. 1956,
§ 44-3-5; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1984, ch. 139, § 1; P.L. 1984, ch.
342, § 1; P.L. 1984, ch. 315, § 1; P.L. 1984, ch. 358, § 1; P.L. 1985, ch. 24, § 1:
P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1994, ch. 320, § 1; P.L. 1995,
ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25,
§ 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch
https://library.partnertax.ai/us-ri/stat/44-3-5.1
History of Section. P.L. 2004, ch. 104, § 1; P.L. 2004, ch. 110, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-5.2
History of Section. P.L. 2018, ch. 302, § 1; P.L. 2018, ch. 323, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-6
History of Section. G.L. 1938, ch. 29, § 2A; P.L. 1946, ch. 1781, § 1; G.L. 1956, § 44-3-6; P.L. 1976,
ch. 131, § 1; P.L. 1995, ch. 106, § 2.
https://library.partnertax.ai/us-ri/stat/44-3-7
History of Section. G.L. 1938, ch. 29, § 2B; P.L. 1953, ch. 3151, § 1; G.L. 1956, § 44-3-7; Repealed by
P.L. 1969, ch. 197, art. 7, § 6.
https://library.partnertax.ai/us-ri/stat/44-3-8
History of Section. G.L. 1896, ch. 44, § 3; P.L. 1908, ch. 1581, § 1; G.L. 1909, ch. 56, § 3; G.L. 1923,
ch. 58, § 3; G.L. 1938, ch. 29, § 3; impl. am. P.L. 1952, ch. 2973, § 4; G.L. 1956,
§ 44-3-8.
https://library.partnertax.ai/us-ri/stat/44-3-9
History of Section. G.L. 1896, ch. 44, §§ 4, 5; G.L. 1909, ch. 56, §§ 4, 5; P.L. 1916, ch. 1376, § 1;
G.L. 1923, ch. 58, §§ 4, 5; G.L. 1938, ch. 29, §§ 4, 5; G.L. 1956, § 44-3-9; P.L.
1962, ch. 135, § 1; P.L. 1965, ch. 37, § 1; P.L. 1966, ch. 53, § 1; P.L. 1994, ch.
402, § 1; P.L. 1996, ch. 257, § 1; P.L. 1996, ch. 293, § 1; P.L. 1998, ch. 106, §
1; P.L. 2006, ch. 347, § 3; P.L. 2006, ch. 466, § 3; P.L. 2016, ch. 149, § 6; P.L.
2016, ch. 163, § 6; P.L. 2022, ch. 184, § 1, e
https://library.partnertax.ai/us-ri/stat/44-3-9.1
History of Section. P.L. 1991, ch. 109, § 1; P.L. 2023, ch. 9, § 1, effective April 7, 2023; P.L. 2023,
ch. 10, § 1, effective April 7, 2023.
https://library.partnertax.ai/us-ri/stat/44-3-9.1.1
History of Section. P.L. 1996, ch. 49, § 1; P.L. 1996, ch. 67, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.2
History of Section. P.L. 1993, ch. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.2.1
History of Section. P.L. 2014, ch. 427, § 1; P.L. 2014, ch. 463, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.3
History of Section. P.L. 1993, ch. 429, § 1; P.L. 2016, ch. 222, § 1; P.L. 2016, ch. 291, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.4
History of Section. P.L. 1996, ch. 6, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.5
History of Section. P.L. 2002, ch. 107, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-31.2
History of Section. P.L. 2002, ch. 103, § 2; P.L. 2004, ch. 6, § 36; P.L. 2010, ch. 269, § 1; P.L. 2010,
ch. 281, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-31.3
History of Section. P.L. 2010, ch. 278, § 1; P.L. 2010, ch. 280, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-32
History of Section. P.L. 1989, ch. 28, § 1; P.L. 1999, ch. 320, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-32.1
History of Section. P.L. 1990, ch. 141, § 1; P.L. 1990, ch. 267, § 1; P.L. 2013, ch. 64, § 1; P.L. 2013,
ch. 65, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-32.2
History of Section. P.L. 2002, ch. 223, § 1; P.L. 2002, ch. 247, § 1; P.L. 2003, ch. 398, § 1; P.L. 2021,
ch. 182, § 1, effective July 6, 2021; P.L. 2021, ch. 183, § 1, effective July 6, 2021.
https://library.partnertax.ai/us-ri/stat/44-3-33
History of Section. P.L. 1989, ch. 247, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-34
History of Section. P.L. 1989, ch. 450, § 1; P.L. 1994, ch. 32, § 1; P.L. 1995, ch. 249, § 1; P.L. 1995,
ch. 302, § 1; P.L. 2004, ch. 6, § 36; P.L. 2004, ch. 235, § 1; P.L. 2004, ch. 328,
§ 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 346, § 1; P.L.
2008, ch. 461, § 1; P.L. 2018, ch. 320, § 1; P.L. 2018, ch. 334, § 1; P.L. 2020, ch.
42, § 2; P.L. 2020, ch. 58, § 2.
https://library.partnertax.ai/us-ri/stat/44-3-35
History of Section. P.L. 1992, ch. 294, § 1; P.L. 2004, ch. 31, § 1; P.L. 2004, ch. 66, § 1; P.L. 2010,
ch. 284, § 1; P.L. 2010, ch. 320, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-36
History of Section. P.L. 1992, ch. 475, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
https://library.partnertax.ai/us-ri/stat/44-3-37
History of Section. P.L. 1993, ch. 343, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-39
History of Section. P.L. 1994, ch. 38, § 1; P.L. 2003, ch. 223, § 1; P.L. 2003, ch. 277, § 1; P.L. 2009,
ch. 55, § 1; P.L. 2009, ch. 74, § 1; P.L. 2010, ch. 239, § 37.
https://library.partnertax.ai/us-ri/stat/44-3-40
History of Section. P.L. 1995, ch. 224, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-41
History of Section. P.L. 1995, ch. 251, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-42
History of Section. P.L. 1996, ch. 96, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-43
History of Section. P.L. 1996, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-44
History of Section. P.L. 1997, ch. 223, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-45
History of Section. P.L. 1997, ch. 223, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-46
History of Section. P.L. 1997, ch. 223, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-47
History of Section. P.L. 1997, ch. 247, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-48
History of Section. P.L. 1999, ch. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-49
History of Section. P.L. 1999, ch. 334, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-50
History of Section. P.L. 2000, ch. 22, § 1; P.L. 2002, ch. 336, § 1; P.L. 2007, ch. 20, § 1; P.L. 2007,
ch. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-51
History of Section. P.L. 2000, ch. 117, § 1; P.L. 2000, ch. 392, § 1; P.L. 2007, ch. 358, § 1; P.L. 2007,
ch. 464, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-52
History of Section. P.L. 2000, ch. 414, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-53
History of Section. P.L. 2002, ch. 7, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-54
History of Section. P.L. 2003, ch. 49, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-55
History of Section. P.L. 2003, ch. 220, § 1; P.L. 2003, ch. 289, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-56
History of Section. P.L. 2004, ch. 30, § 1; P.L. 2004, ch. 67, § 1; P.L. 2023, ch. 365, § 1, effective
June 27, 2023; P.L. 2023, ch. 366, § 1, effective June 27, 2023.
https://library.partnertax.ai/us-ri/stat/44-3-57
History of Section. P.L. 2004, ch. 155, § 1; P.L. 2004, ch. 190, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-58
History of Section. P.L. 2004, ch. 166, § 1; P.L. 2010, ch. 239, § 37.
https://library.partnertax.ai/us-ri/stat/44-3-58.1
History of Section. P.L. 2006, ch. 101, § 1; P.L. 2006, ch. 153, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-59
History of Section. P.L. 2004, ch. 329, § 1; P.L. 2004, ch. 561, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-60
History of Section. P.L. 2005, ch. 15, § 2.
https://library.partnertax.ai/us-ri/stat/44-3-62
History of Section. P.L. 2006, ch. 339, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-63
History of Section. P.L. 2011, ch. 117, § 4; P.L. 2011, ch. 126, § 4.
https://library.partnertax.ai/us-ri/stat/44-3-64
History of Section. P.L. 2012, ch. 435, § 1; P.L. 2012, ch. 473, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-65
History of Section. P.L. 2016, ch. 327, § 1; P.L. 2019, ch. 21, § 2; P.L. 2019, ch. 22, § 2.
https://library.partnertax.ai/us-ri/stat/44-3-66
History of Section. P.L. 2022, ch. 194, § 1, effective June 27, 2022; P.L. 2022, ch. 195, § 1, effective
June 27, 2022; P.L. 2023, ch. 77, § 1, effective June 14, 2023; P.L. 2023, ch. 78,
§ 1, effective June 14, 2023.
https://library.partnertax.ai/us-ri/stat/44-3-67
History of Section. P.L. 2023, ch. 19, § 4; P.L. 2023, ch. 20, § 4.
https://library.partnertax.ai/us-ri/stat/44-3-68
History of Section. P.L. 2024, ch. 19, § 1, effective May 10, 2024; P.L. 2024, ch. 20, § 1, effective
May 10, 2024.
https://library.partnertax.ai/us-ri/stat/44-3-69
History of Section. P.L. 2024, ch. 429, § 1, effective June 28, 2024.
https://library.partnertax.ai/us-ri/stat/44-4-1
History of Section. G.L. 1896, ch. 45, § 1; G.L. 1909, ch. 57, § 1; G.L. 1923, ch. 59, § 1; G.L. 1938,
ch. 30, § 1; G.L. 1956, § 44-4-1.
https://library.partnertax.ai/us-ri/stat/44-4.1-1
History of Section. P.L. 1988, ch. 549, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.1-2
History of Section. P.L. 1988, ch. 549, § 1; P.L. 2005, ch. 410, § 28; P.L. 2006, ch. 302, § 1; P.L. 2006,
ch. 478, § 1; P.L. 2007, ch. 375, § 1; P.L. 2007, ch. 492, § 1; P.L. 2019, ch. 160,
§ 1; P.L. 2019, ch. 168, § 1; P.L. 2020, ch. 47, § 1; P.L. 2020, ch. 56, § 1; P.L.
2021, ch. 5, § 1, effective April 23, 2021; P.L. 2021, ch. 6, § 1, effective April
23, 2021.
https://library.partnertax.ai/us-ri/stat/44-4.1-3
History of Section. P.L. 1988, ch. 549, § 1; P.L. 2000, ch. 47, § 1; P.L. 2000, ch. 92, § 1; P.L. 2006,
ch. 302, § 1; P.L. 2006, ch. 478, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.1-4
History of Section. P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.1-5
History of Section. P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.1-6
History of Section. P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.1-7
History of Section. P.L. 1988, ch. 549, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.1-8
History of Section. P.L. 1988, ch. 549, § 1.
https://library.partnertax.ai/us-ri/stat/44-4-2
History of Section. G.L. 1896, ch. 45, § 2; G.L. 1909, ch. 57, § 2; G.L. 1923, ch. 59, § 2; G.L. 1938,
ch. 30, § 2; G.L. 1956, § 44-4-2.
https://library.partnertax.ai/us-ri/stat/44-4.2-1
History of Section. P.L. 1989, ch. 132, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.2-2
History of Section. P.L. 1989, ch. 132, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.2-3
History of Section. P.L. 1989, ch. 132, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.2-4
History of Section. P.L. 1989, ch. 132, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.2-5
History of Section. P.L. 1989, ch. 132, § 1.
https://library.partnertax.ai/us-ri/stat/44-4.2-6
History of Section. P.L. 1989, ch. 132, § 1.
https://library.partnertax.ai/us-ri/stat/44-4-3
History of Section. G.L. 1896, ch. 45, § 3; P.L. 1905, ch. 1246, § 3; G.L. 1909, ch. 57, § 3; G.L. 1923,
ch. 59, § 3; G.L. 1938, ch. 30, § 3; G.L. 1956, § 44-4-3.
https://library.partnertax.ai/us-ri/stat/44-4-4
History of Section. G.L. 1896, ch. 45, § 4; P.L. 1901, ch. 920, § 1; G.L. 1909, ch. 57, § 4; P.L. 1909,
ch. 461, § 1; G.L. 1923, ch. 59, § 4; P.L. 1932, ch. 1945, § 1; G.L. 1938, ch. 30,
§ 4; G.L. 1956, § 44-4-4; P.L. 1987, ch. 225, § 1.
https://library.partnertax.ai/us-ri/stat/44-4-4.1
History of Section. P.L. 1982, ch. 451, § 2; P.L. 2005, ch. 410, § 27.
https://library.partnertax.ai/us-ri/stat/44-4-4.2
History of Section. P.L. 2002, ch. 61, § 1; P.L. 2002, ch. 65, art. 40, § 4; impl. am. P.L. 2002, ch.
67, § 7; P.L. 2002, ch. 129, § 1.
https://library.partnertax.ai/us-ri/stat/44-4-5
History of Section. G.L. 1896, ch. 45, § 5; G.L. 1909, ch. 57, § 5; G.L. 1923, ch. 59, § 5; G.L. 1938,
ch. 30, § 5; G.L. 1956, § 44-4-5.
https://library.partnertax.ai/us-ri/stat/44-4-6
History of Section. G.L. 1896, ch. 45, § 6; G.L. 1909, ch. 57, § 6; G.L. 1923, ch. 59, § 6; P.L. 1929,
ch. 1388, § 1; G.L. 1938, ch. 30, § 6; G.L. 1956, § 44-4-6.
https://library.partnertax.ai/us-ri/stat/44-4-7
History of Section. G.L. 1896, ch. 45, § 7; G.L. 1909, ch. 57, § 7; G.L. 1923, ch. 59, § 7; G.L. 1938,
ch. 30, § 7; G.L. 1956, § 44-4-7.
https://library.partnertax.ai/us-ri/stat/44-4-8
History of Section. G.L. 1896, ch. 45, § 8; G.L. 1909, ch. 57, § 8; G.L. 1923, ch. 59, § 8; G.L. 1938,
ch. 30, § 8; G.L. 1956, § 44-4-8.
https://library.partnertax.ai/us-ri/stat/44-4-8.1
History of Section. G.L. 1956, § 44-4-8.1; P.L. 1966, ch. 150, § 1.
https://library.partnertax.ai/us-ri/stat/44-4-9
History of Section. G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912,
ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-9;
P.L. 1969, ch. 197, art. 7, § 7.
https://library.partnertax.ai/us-ri/stat/44-4-10
History of Section. G.L. 1896, ch. 45, § 11; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909,
ch. 57, § 9; P.L. 1912, ch. 769, § 39; P.L. 1916, ch. 1398, § 1; G.L. 1923, ch. 59,
§ 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-10; P.L. 1965, ch. 112, § 1; P.L. 1966,
ch. 245, § 2.
https://library.partnertax.ai/us-ri/stat/44-4-14
History of Section. G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912,
ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-14;
P.L. 1960, ch. 52, § 21 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art.
7, § 8.
https://library.partnertax.ai/us-ri/stat/44-4-15
History of Section. G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938,
ch. 30, § 9; G.L. 1956, § 44-4-15; P.L. 1960, ch. 52, § 22 (unconstit.); revived and
reenacted, P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 9.
https://library.partnertax.ai/us-ri/stat/44-4-24
History of Section. G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912,
ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-24;
P.L. 1959, ch. 114, § 1; P.L. 1960, ch. 52, § 26 (unconstit.); revived and reenacted,
P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 112, § 2; P.L. 1969, ch. 197, art. 7, § 10;
P.L. 1990, ch. 243, § 1; P.L. 1998, ch. 219, § 1; P.L. 2000, ch. 265, § 1.
https://library.partnertax.ai/us-ri/stat/44-4-25
History of Section. P.L. 2002, ch. 65, art. 40, § 4.
https://library.partnertax.ai/us-ri/stat/44-5-1
History of Section. G.L. 1896, ch. 46, § 1; G.L. 1909, ch. 58, § 1; P.L. 1919, ch. 1735, § 1; G.L. 1923,
ch. 60, § 1; P.L. 1932, ch. 1944, § 2; G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330,
§ 2; G.L. 1956, § 44-5-1; P.L. 1960, ch. 52, § 27 (unconstit.); P.L. 1961, ch. 3,
§ 1; P.L. 1969, ch. 178, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L.
2021, ch. 122, § 1, effective July 2, 2021.
https://library.partnertax.ai/us-ri/stat/44-5.1-1
History of Section. P.L. 1984, ch. 336, § 1; P.L. 1997, ch. 230, § 2; P.L. 1997, ch. 244, § 2; P.L. 2000,
ch. 52, § 2; P.L. 2000, ch. 417, § 2.
https://library.partnertax.ai/us-ri/stat/44-5.1-2
History of Section. P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1; P.L. 2010,
ch. 239, § 39.
https://library.partnertax.ai/us-ri/stat/44-5.1-3
History of Section. P.L. 1984, ch. 336, § 1; P.L. 1997, ch. 230, § 2; P.L. 1997, ch. 244, § 2; P.L. 2000,
ch. 52, § 2; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1; P.L. 2025, ch. 278,
art. 9, § 14, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-5.1-4
History of Section. P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2.
https://library.partnertax.ai/us-ri/stat/44-5.1-5
History of Section. P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2.
https://library.partnertax.ai/us-ri/stat/44-5.1-6
History of Section. P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1.
https://library.partnertax.ai/us-ri/stat/44-5.1-7
History of Section. P.L. 1984, ch. 336, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-2
History of Section. P.L. 1985, ch. 182, § 8; P.L. 1986, ch. 5, § 1; P.L. 1986, ch. 13, § 1; P.L. 1987,
ch. 118, art. 7, § 6; P.L. 1989, ch. 126, art. 46, § 1; P.L. 2001, ch. 159, § 1; P.L.
2006, ch. 246, art. 38, § 12; P.L. 2006, ch. 253, § 1; P.L. 2008, ch. 98, § 37; P.L.
2008, ch. 145, § 37; P.L. 2010, ch. 239, § 35; P.L. 2017, ch. 302, art. 11, § 1; P.L.
2025, ch. 35, § 1, effective June 13, 2025; P.L. 2025, ch. 36, § 1, effective June
13, 2025; P.L. 2025, ch. 147, § 1, effecti
https://library.partnertax.ai/us-ri/stat/44-5-2.1
History of Section. P.L. 2003, ch. 263, § 1; P.L. 2003, ch. 296, § 1.
https://library.partnertax.ai/us-ri/stat/44-5.2-1
History of Section. P.L. 2013, ch. 516, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-2.2
History of Section. P.L. 2008, ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-5.2-2
History of Section. P.L. 2013, ch. 516, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-2.3
History of Section. P.L. 2022, ch. 225, § 3, effective June 30, 2022; P.L. 2022, ch. 312, § 3, effective
July 5, 2022.
https://library.partnertax.ai/us-ri/stat/44-5.2-3
History of Section. P.L. 2013, ch. 516, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-2.4
History of Section. P.L. 2025, ch. 279, § 1, effective June 26, 2025; P.L. 2025, ch. 280, § 1, effective
June 26, 2025.
https://library.partnertax.ai/us-ri/stat/44-5.2-4
History of Section. P.L. 2013, ch. 516, § 1; Repealed by P.L. 2019, ch. 88, art. 3, § 11, effective July
5, 2019.
https://library.partnertax.ai/us-ri/stat/44-5.2-5
History of Section. P.L. 2013, ch. 516, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-3
History of Section. G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-6-3; P.L. 1960,
ch. 52, § 28 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1966, ch. 245, § 3; P.L. 1967,
ch. 191, § 2; P.L. 1969, ch. 197, art. 7, § 12; P.L. 1982, ch. 199, § 2; P.L. 2016,
ch. 149, § 7; P.L. 2016, ch. 163, § 7; P.L. 2022, ch. 268, § 1, effective July 2,
2022; P.L. 2025, ch. 397, § 1, effective July 2, 2025; P.L. 2025, ch. 398, § 1, effective
July 2, 2025.
https://library.partnertax.ai/us-ri/stat/44-5.3-1
History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1,
effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.
https://library.partnertax.ai/us-ri/stat/44-5.3-2
History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1,
effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023; P.L. 2024,
ch. 117, art. 6, § 10, effective June 17, 2024.
https://library.partnertax.ai/us-ri/stat/44-5.3-3
History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1,
effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.
https://library.partnertax.ai/us-ri/stat/44-5.3-4
History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1,
effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.
https://library.partnertax.ai/us-ri/stat/44-5.3-5
History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1,
effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.
https://library.partnertax.ai/us-ri/stat/44-5-4
History of Section. G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-4.
https://library.partnertax.ai/us-ri/stat/44-5-5
History of Section. G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-5; P.L. 1991,
ch. 14, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-6
History of Section. G.L. 1909, ch. 57, § 11; P.L. 1912, ch. 769, § 41; G.L. 1923, ch. 59, § 11; G.L. 1938,
ch. 30, § 11; G.L. 1956, § 44-5-6; P.L. 1960, ch. 52, § 29 (unconstit.); P.L. 1961,
ch. 3, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 13.
https://library.partnertax.ai/us-ri/stat/44-5-7
History of Section. P.L. 1934, ch. 2101, § 1; G.L. 1938, ch. 36, § 2; G.L. 1956, § 44-5-7; P.L. 1969,
ch. 224, § 1; P.L. 1986, ch. 109, § 1; P.L. 1992, ch. 92, § 1; P.L. 1992, ch. 210,
§ 1; P.L. 1999, ch. 493, § 1; P.L. 2005, ch. 410, § 29.
https://library.partnertax.ai/us-ri/stat/44-5-8
History of Section. P.L. 1934, ch. 2101, § 1; P.L. 1936, ch. 2373, § 1; G.L. 1938, ch. 36, § 2; G.L. 1956,
§ 44-5-8; P.L. 1970, ch. 257, § 1; P.L. 1972, ch. 5, § 1; P.L. 1980, ch. 137, § 1;
P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2; P.L. 1985, ch. 35, § 1; P.L. 1985,
ch. 36, § 1; P.L. 1985, ch. 208, § 1; P.L. 1995, ch. 280, § 1; P.L. 1997, ch. 239,
§ 1; P.L. 2000, ch. 26, § 1; P.L. 2000, ch. 44, § 1; P.L. 2000, ch. 89, § 1; P.L.
2010, ch. 266, § 1; P.L. 2010, ch. 295, §
https://library.partnertax.ai/us-ri/stat/44-5-8.1
History of Section. P.L. 2001, ch. 92, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-8.2
History of Section. P.L. 2011, ch. 290, § 1; P.L. 2011, ch. 322, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-8.3
History of Section. P.L. 2012, ch. 489, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-8.4
History of Section. P.L. 2014, ch. 283, § 1; P.L. 2014, ch. 544, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-8.5
History of Section. P.L. 2020, ch. 46, § 1; P.L. 2020, ch. 57, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-8.6
History of Section. P.L. 2023, ch. 39, § 1, effective May 31, 2023; P.L. 2023, ch. 40, § 1, effective
May 31, 2023.
https://library.partnertax.ai/us-ri/stat/44-5-8.7
History of Section. P.L. 2023, ch. 298, § 1, effective June 22, 2023; P.L. 2023, ch. 299, § 1, effective
June 22, 2023.
https://library.partnertax.ai/us-ri/stat/44-5-9
History of Section. G.L. 1896, ch. 50, § 1; G.L. 1909, ch. 62, § 1; G.L. 1923, ch. 64, § 1; G.L. 1938,
ch. 36, § 1; G.L. 1956, § 44-5-9; P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2.
https://library.partnertax.ai/us-ri/stat/44-5-10
History of Section. P.L. 1943, ch. 1349, § 1; P.L. 1950 (s.s.), ch. 2643, § 1; G.L. 1956, § 44-5-10.
https://library.partnertax.ai/us-ri/stat/44-5-10.1
History of Section. P.L. 2019, ch. 36, § 1; P.L. 2019, ch. 50, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-11
History of Section. G.L. 1896, ch. 46, § 2; G.L. 1909, ch. 58, § 2; G.L. 1923, ch. 60, § 2; G.L. 1938,
ch. 31, § 2; G.L. 1956, § 44-5-11; P.L. 1979, ch. 2330, § 3; P.L. 1979, ch. 298, §
4; P.L. 1982, ch. 355, § 1; P.L. 1985, ch. 218, § 1; P.L. 1988, ch. 84, § 95; P.L.
1991, ch. 18, § 1; P.L. 1991, ch. 371, § 1; P.L. 1991, ch. 392, § 1; P.L. 1991, ch.
416, § 1; P.L. 1992, ch. 123, § 1; P.L. 1992, ch. 222, § 1; P.L. 1992, ch. 295, §
1; P.L. 1992, ch. 300, § 1; P.L. 1992, ch. 310,
https://library.partnertax.ai/us-ri/stat/44-5-11.1
History of Section. P.L. 1984, ch. 328, § 1; P.L. 2005, ch. 410, § 29; P.L. 2008, ch. 98, § 37; P.L. 2008,
ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-11.2
History of Section. P.L. 1984, ch. 381, art. V, § 1; P.L. 1988, ch. 84, § 95; P.L. 1999, ch. 354, § 28.
https://library.partnertax.ai/us-ri/stat/44-5-11.3
History of Section. P.L. 1984, ch. 381, art. V, § 1; P.L. 1985, ch. 55, § 1; P.L. 1995, ch. 128, § 1;
P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-11.4
History of Section. P.L. 1984, ch. 381, art. V, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-11.5
History of Section. P.L. 1997, ch. 179, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-11.6
History of Section. P.L. 1997, ch. 179, § 1; P.L. 1998, ch. 16, § 1; P.L. 1998, ch. 208, § 1; P.L. 1998,
ch. 446, § 1; P.L. 2000, ch. 55, art. 19, § 1; P.L. 2000, ch. 219, § 1; P.L. 2002,
ch. 28, § 1; P.L. 2002, ch. 105, § 1; P.L. 2002, ch. 335, § 1; P.L. 2002, ch. 373,
§ 1; P.L. 2006, ch. 299, § 1; P.L. 2006, ch. 497, § 1; P.L. 2008, ch. 98, § 37; P.L.
2008, ch. 145, § 37; P.L. 2011, ch. 101, § 1; P.L. 2011, ch. 137, § 1; P.L. 2014,
ch. 288, § 1; P.L. 2014, ch. 342, § 1; P.L.
https://library.partnertax.ai/us-ri/stat/44-5-11.7
History of Section. P.L. 1997, ch. 179, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L. 2007, ch. 389, §
1; P.L. 2007, ch. 451, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-11.8
History of Section. P.L. 2000, ch. 55, art. 19, § 4; P.L. 2001, ch. 217, § 1; P.L. 2001, ch. 263, § 1;
P.L. 2002, ch. 39, § 1; P.L. 2002, ch. 305, § 1; P.L. 2003, ch. 41, § 1; P.L. 2003,
ch. 268, § 1; P.L. 2003, ch. 280, § 1; P.L. 2004, ch. 11, § 1; P.L. 2004, ch. 276,
§ 1; P.L. 2004, ch. 321, § 1; P.L. 2005, ch. 197, § 1; P.L. 2005, ch. 214, § 1; P.L.
2005, ch. 253, § 1; P.L. 2005, ch. 261, § 1; P.L. 2006, ch. 301, § 1; P.L. 2013, ch.
78, § 1; P.L. 2013, ch. 80, § 1; P.L. 2014
https://library.partnertax.ai/us-ri/stat/44-5-11.9
History of Section. P.L. 2001, ch. 90, § 1; P.L. 2004, ch. 18, § 1; P.L. 2010, ch. 239, § 38.
https://library.partnertax.ai/us-ri/stat/44-5-11.10
History of Section. P.L. 2004, ch. 9, § 1; P.L. 2004, ch. 13, § 1; P.L. 2023, ch. 13, § 1, effective May
10, 2023; P.L. 2023, ch. 14, § 1, effective May 10, 2023.
https://library.partnertax.ai/us-ri/stat/44-5-11.11
History of Section. P.L. 2005, ch. 88, § 1; P.L. 2005, ch. 135, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-11.12
History of Section. P.L. 2005, ch. 197, § 2; P.L. 2005, ch. 214, § 2; P.L. 2005, ch. 363, § 1; P.L. 2005,
ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-11.13
History of Section. P.L. 2005, ch. 197, § 2; P.L. 2005, ch. 214, § 2.
https://library.partnertax.ai/us-ri/stat/44-5-11.14
History of Section. P.L. 2005, ch. 198, § 1; P.L. 2005, ch. 212, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-11.15
History of Section. P.L. 2011, ch. 397, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-11.16
History of Section. P.L. 2022, ch. 140, § 1, effective June 23, 2022; P.L. 2022, ch. 141, § 1, effective
June 23, 2022.
https://library.partnertax.ai/us-ri/stat/44-3-9.6
History of Section. P.L. 2003, ch. 414, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.7
History of Section. P.L. 2006, ch. 351, § 1; P.L. 2006, ch. 475, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.8
History of Section. P.L. 2012, ch. 409, § 1; P.L. 2012, ch. 417, § 1; P.L. 2019, ch. 86, § 1; P.L. 2019,
ch. 87, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.8.1
History of Section. P.L. 2025, ch. 334, § 1, effective July 1, 2025; P.L. 2025, ch. 347, § 1, effective
July 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-3-9.9
History of Section. P.L. 2016, ch. 249, § 1; P.L. 2016, ch. 293, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.10
History of Section. P.L. 2016, ch. 220, § 1; P.L. 2016, ch. 260, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-9.11
History of Section. P.L. 2021, ch. 256, § 1, effective July 14, 2021; P.L. 2021, ch. 254, § 1, effective
July 14, 2021; P.L. 2024, ch. 425, § 1, effective June 28, 2024; P.L. 2024, ch. 447,
§ 1, effective June 29, 2024.
https://library.partnertax.ai/us-ri/stat/44-3-9.12
History of Section. P.L. 2023, ch. 3, § 1, effective March 22, 2023; P.L. 2023, ch. 4, § 1, effective
March 22, 2023.
https://library.partnertax.ai/us-ri/stat/44-3-9.13
History of Section. P.L. 2025, ch. 335, § 1, effective July 1, 2025; P.L. 2025, ch. 336, § 1, effective
July 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-3-10
History of Section. P.L. 1939, ch. 694, § 1; P.L. 1940, ch. 921, § 1; G.L. 1956, § 44-3-10.
https://library.partnertax.ai/us-ri/stat/44-3-11
History of Section. G.L. 1909, ch. 56, §§ 8, 9; P.L. 1920, ch. 1930, § 1; G.L. 1923, ch. 58, §§ 7, 8;
G.L. 1938, ch. 29, §§ 7, 8; G.L. 1956, § 44-3-11.
https://library.partnertax.ai/us-ri/stat/44-3-12
History of Section. P.L. 1959, ch. 150, § 1; P.L. 1974, ch. 278, § 1; P.L. 1979, ch. 275, § 1; P.L. 1983
(s.s.), ch. 337, § 1; P.L. 1984, ch. 109, § 1; P.L. 1985, ch. 24, § 1; P.L. 1985,
ch. 135, § 1; P.L. 1985, ch. 165, § 1; P.L. 1985, ch. 204, § 1; P.L. 1986, ch. 27,
§ 1; P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1987, ch. 369, § 1; P.L.
1993, ch. 157, § 2; P.L. 1993, ch. 334, § 2; P.L. 1995, ch. 284, § 1; P.L. 1995, ch.
362, § 1; P.L. 1995, ch. 382, § 1; P.L. 199
https://library.partnertax.ai/us-ri/stat/44-3-13
History of Section. P.L. 1963, ch. 186, § 1; P.L. 1977, ch. 29, § 1; P.L. 1984, ch. 111, § 1; P.L. 1985,
ch. 135, § 1; P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1990, ch. 130,
§ 1; P.L. 1990, ch. 470, § 1; P.L. 1991, ch. 414, § 1; P.L. 1992, ch. 42, § 1; P.L.
1993, ch. 157, § 3; P.L. 1993, ch. 334, § 3; P.L. 1994, ch. 33, § 1; P.L. 1994, ch.
169, § 1; P.L. 1994, ch. 219, § 1; P.L. 1995, ch. 348, § 1; P.L. 1997, ch. 335, §
1; P.L. 1998, ch. 204, § 1; P.L. 2001, ch. 3
https://library.partnertax.ai/us-ri/stat/44-3-13.1
History of Section. P.L. 1984, ch. 38, § 1; P.L. 1994, ch. 124, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007,
ch. 461, § 1; P.L. 2016, ch. 248, § 1; P.L. 2016, ch. 279, § 1; P.L. 2024, ch. 37,
§ 1, effective May 30, 2024; P.L. 2024, ch. 38, § 1, effective May 30, 2024.
https://library.partnertax.ai/us-ri/stat/44-3-13.2
History of Section. P.L. 1985, ch. 24, § 2; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 2005,
ch. 423, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-13.3
History of Section. P.L. 1986, ch. 129, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-13.4
History of Section. P.L. 1989, ch. 395, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-13.5
History of Section. P.L. 1998, ch. 223, § 1; P.L. 2002, ch. 358, § 1; P.L. 2006, ch. 180, § 1; P.L. 2006,
ch. 257, § 1; P.L. 2006, ch. 279, § 1; P.L. 2006, ch. 280, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-13.6
History of Section. P.L. 1999, ch. 5, § 2; P.L. 1999, ch. 62, § 2; P.L. 2000, ch. 391, § 1; P.L. 2000,
ch. 497, § 1; P.L. 2003, ch. 17, § 1; P.L. 2003, ch. 19, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-13.7
History of Section. P.L. 1999, ch. 77, § 1; P.L. 1999, ch. 212, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-13.8
History of Section. P.L. 1999, ch. 211, § 1; P.L. 1999, ch. 309, § 1; P.L. 2000, ch. 90, § 1; P.L. 2002,
ch. 403, § 1; Repealed by P.L. 2004, ch. 227, § 1, effective July 1, 2004, and by
P.L. 2004, ch. 316, § 1, effective July 3, 2004.
https://library.partnertax.ai/us-ri/stat/44-3-13.9
History of Section. P.L. 1999, ch. 262, § 1; P.L. 1999, ch. 396, § 1; P.L. 2025, ch. 189, § 1, effective
July 1, 2025; P.L. 2025, ch. 220, § 1, effective July 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-3-13.10
History of Section. P.L. 2001, ch. 48, § 1; P.L. 2001, ch. 106, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-13.11
History of Section. P.L. 2003, ch. 271, § 1; P.L. 2003, ch. 346, § 1; P.L. 2004, ch. 280, § 1; P.L. 2020,
ch. 26, § 1; P.L. 2020, ch. 37, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-13.12
History of Section. P.L. 2004, ch. 227, § 2; P.L. 2004, ch. 316, § 2; P.L. 2021, ch. 369, § 1, effective
July 16, 2021.
https://library.partnertax.ai/us-ri/stat/44-3-13.13
History of Section. P.L. 2005, ch. 187, § 1; P.L. 2005, ch. 250, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-13.14
History of Section. P.L. 2017, ch. 287, § 1; P.L. 2017, ch. 298, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-14
History of Section. G.L. 1956, § 44-3-14; P.L. 1965, ch. 120, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-14.1
History of Section. P.L. 2018, ch. 310, § 1; P.L. 2018, ch. 329, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-15
History of Section. P.L. 1970, ch. 269, § 1; P.L. 1994, ch. 167, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999,
ch. 130, § 123; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2013, ch. 259,
§ 1; P.L. 2013, ch. 348, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L.
2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-15.1
History of Section. P.L. 1994, ch. 57, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
https://library.partnertax.ai/us-ri/stat/44-3-15.2
History of Section. P.L. 1995, ch. 349, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
https://library.partnertax.ai/us-ri/stat/44-3-15.3
History of Section. P.L. 2003, ch. 266, § 1; P.L. 2003, ch. 288, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-15.3.1
History of Section. P.L. 2012, ch. 223, § 1; P.L. 2012, ch. 225, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-15.4
History of Section. P.L. 2006, ch. 99, § 1; P.L. 2006, ch. 152, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-15.5
History of Section. P.L. 2010, ch. 273, § 1; P.L. 2010, ch. 285, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-15.6
History of Section. P.L. 2017, ch. 454, § 1; P.L. 2017, ch. 470, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-16
History of Section. P.L. 1971, ch. 227, § 1; P.L. 1972, ch. 255, § 1; P.L. 1973, ch. 277, § 1; P.L. 1976,
ch. 276, § 1; P.L. 1977, ch. 11, § 1; P.L. 1977, ch. 101, § 1; P.L. 1978, ch. 86,
§ 1; P.L. 1979, ch. 233, § 1; P.L. 1979, ch. 365, § 1; P.L. 1980, ch. 189, § 1; P.L.
1980, ch. 406, § 8; P.L. 1981, ch. 47, § 1; P.L. 1982, ch. 6, § 1; P.L. 1986, ch.
421, § 1; P.L. 1987, ch. 401, § 1; P.L. 1989, ch. 168, § 1; P.L. 1989, ch. 455, §
1; P.L. 1993, ch. 157, § 4; P.L. 1993, ch. 33
https://library.partnertax.ai/us-ri/stat/44-3-16.1
History of Section. P.L. 2006, ch. 223, § 1; P.L. 2006, ch. 255, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-16.2
History of Section. P.L. 2006, ch. 304, § 1; P.L. 2006, ch. 433, § 1; P.L. 2015, ch. 121, § 1; P.L. 2015,
ch. 133, § 1; P.L. 2016, ch. 511, art. 1, § 20.
https://library.partnertax.ai/us-ri/stat/44-3-17
History of Section. P.L. 1972, ch. 84, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-18
History of Section. P.L. 1977, ch. 202, § 1; P.L. 1980, ch. 35, § 1; Repealed by P.L. 2004, ch. 6, § 37,
effective April 14, 2004.
https://library.partnertax.ai/us-ri/stat/44-3-19
History of Section. P.L. 1979, ch. 86, § 1; P.L. 1991, ch. 252, § 1; P.L. 1991, ch. 326, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-20
History of Section. P.L. 1979, ch. 367, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-20.1
History of Section. P.L. 1993, ch. 331, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-20.2
History of Section. P.L. 1996, ch. 58, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-20.3
History of Section. P.L. 1996, ch. 422, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-20.4
History of Section. P.L. 2004, ch. 73, § 1; P.L. 2004, ch. 231, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-21
History of Section. P.L. 1980, ch. 283, § 2.
https://library.partnertax.ai/us-ri/stat/44-3-22
History of Section. P.L. 1982, ch. 4, § 1; P.L. 1984, ch. 110, § 1; P.L. 1995, ch. 282, § 1; P.L. 1999,
ch. 83, § 123; P.L. 1999, ch. 130, § 123.
https://library.partnertax.ai/us-ri/stat/44-3-23
History of Section. P.L. 1982, ch. 419, § 1; P.L. 1988, ch. 84, § 34; P.L. 2003, ch. 272, § 1; P.L. 2003,
ch. 349, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-24
History of Section. P.L. 1983, ch. 5, § 1; P.L. 1985, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-25
History of Section. P.L. 1985, ch. 24, § 2; P.L. 1985, ch. 110, § 1; P.L. 1987, ch. 269, § 1; P.L. 1995,
ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1999, ch. 264, § 1; P.L. 2005, ch. 423,
§ 1.
https://library.partnertax.ai/us-ri/stat/44-3-25.1
History of Section. P.L. 1995, ch. 350, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-26
History of Section. P.L. 1985, ch. 110, § 1; P.L. 1988, ch. 117, § 1; Repealed by P.L. 1995, ch. 353,
§ 1, effective retroactively to December 31, 1994.
https://library.partnertax.ai/us-ri/stat/44-3-27
History of Section. P.L. 1985, ch. 511, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-27.1
History of Section. P.L. 1997, ch. 224, § 1; P.L. 1997, ch. 328, § 1; P.L. 2002, ch. 102, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-28
History of Section. P.L. 1986, ch. 50, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
https://library.partnertax.ai/us-ri/stat/44-3-28.1
History of Section. P.L. 2025, ch. 245, § 1, effective June 26, 2025; P.L. 2025, ch. 277, § 1, effective
June 26, 2025.
https://library.partnertax.ai/us-ri/stat/44-3-29
History of Section. P.L. 1986, ch. 51, § 1; P.L. 1987, ch. 7, § 1; P.L. 1988, ch. 57, § 1; P.L. 1992,
ch. 10, § 1; P.L. 1992, ch. 153, § 1; P.L. 1992, ch. 253, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-29.1
History of Section. P.L. 1998, ch. 31, art. 27, § 1; P.L. 2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36.
https://library.partnertax.ai/us-ri/stat/44-3-30
History of Section. P.L. 1987, ch. 30, § 1; P.L. 2010, ch. 196, § 1; P.L. 2010, ch. 223, § 1; P.L. 2017,
ch. 365, § 1; P.L. 2017, ch. 440, § 1.
https://library.partnertax.ai/us-ri/stat/44-3-31
History of Section. P.L. 1988, ch. 21, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123; P.L.
2025, ch. 9, § 1, effective May 30, 2025; P.L. 2025, ch. 10, § 1, effective May 30,
2025.
https://library.partnertax.ai/us-ri/stat/44-3-31.1
History of Section. P.L. 2001, ch. 95, § 1; P.L. 2001, ch. 394, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.04
History of Section. P.L. 1990, ch. 194, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.4
History of Section. P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 198, § 49; P.L. 2000, ch. 38, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.05
History of Section. P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective
July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
https://library.partnertax.ai/us-ri/stat/44-5-20.5
History of Section. P.L. 1984, ch. 11, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-20.06
History of Section. P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective
July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
https://library.partnertax.ai/us-ri/stat/44-5-20.07
History of Section. P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective
July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
https://library.partnertax.ai/us-ri/stat/44-5-20.08
History of Section. P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective
July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
https://library.partnertax.ai/us-ri/stat/44-5-20.10
History of Section. P.L. 1994, ch. 49, § 1; P.L. 2019, ch. 25, § 1; P.L. 2019, ch. 26, § 1; P.L. 2022,
ch. 91, § 1, effective June 17, 2022; P.L. 2022, ch. 92, § 1, effective June 17, 2022.
https://library.partnertax.ai/us-ri/stat/44-5-20.11
History of Section. P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019;
P.L. 2019, ch. 26, § 2, effective June 13, 2019.
https://library.partnertax.ai/us-ri/stat/44-5-20.12
History of Section. P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019;
P.L. 2019, ch. 26, § 2, effective June 13, 2019.
https://library.partnertax.ai/us-ri/stat/44-5-20.13
History of Section. P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019;
P.L. 2019, ch. 26, § 2, effective June 13, 2019.
https://library.partnertax.ai/us-ri/stat/44-5-20.13.1
History of Section. P.L. 2007, ch. 393, § 1; P.L. 2007, ch. 493, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.16
History of Section. P.L. 1994, ch. 94, § 1; P.L. 2016, ch. 309, § 1; P.L. 2016, ch. 322, § 1; P.L. 2025,
ch. 350, § 1, effective July 1, 2025; P.L. 2025, ch. 351, § 1, effective July 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-20.17
History of Section. P.L. 1994, ch. 94, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.18
History of Section. P.L. 1994, ch. 221, § 1; P.L. 1996, ch. 404, § 34.
https://library.partnertax.ai/us-ri/stat/44-5-20.19
History of Section. P.L. 1994, ch. 221, § 1; P.L. 2007, ch. 359, § 1; P.L. 2007, ch. 463, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.20
History of Section. P.L. 1994, ch. 221, § 1; P.L. 2007, ch. 359, § 1; P.L. 2007, ch. 463, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.21
History of Section. P.L. 1994, ch. 221, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.22
History of Section. P.L. 1996, ch. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.23
History of Section. P.L. 1996, ch. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.24
History of Section. P.L. 1996, ch. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.25
History of Section. P.L. 1996, ch. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.26
History of Section. P.L. 1997, ch. 238, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.27
History of Section. P.L. 1997, ch. 238, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.28
History of Section. P.L. 1997, ch. 238, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.29
History of Section. P.L. 2004, ch. 439, § 1; P.L. 2004, ch. 527, § 1; P.L. 2006, ch. 115, § 1; P.L. 2010,
ch. 239, § 38.
https://library.partnertax.ai/us-ri/stat/44-5-21
History of Section. P.L. 1956, ch. 3714, § 2; G.L. 1956, § 44-5-21; R.P.L. 1957, ch. 142, § 1; P.L. 1977,
ch. 276, § 1; Repealed by P.L. 1978, ch. 341, § 2 retroactive to January 1, 1978 for
the excise to be levied in 1979.
https://library.partnertax.ai/us-ri/stat/44-5-22
History of Section. G.L. 1938, ch. 31, § 6½; P.L. 1949, ch. 2330, § 6; G.L. 1956, § 44-5-22; P.L. 1966,
ch. 245, § 6; P.L. 1967, ch. 191, § 3; P.L. 2007, ch. 252, § 3; P.L. 2007, ch. 292,
§ 3; P.L. 2011, ch. 151, art. 12, § 16; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33,
§ 4; P.L. 2017, ch. 302, art. 11, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-23
History of Section. P.L. 1911, ch. 732, § 1; G.L. 1923, ch. 60, § 25; G.L. 1938, ch. 31, § 24; G.L. 1956,
§ 44-5-23.
https://library.partnertax.ai/us-ri/stat/44-5-24
History of Section. P.L. 1911, ch. 732, § 2; G.L. 1923, ch. 60, § 26; G.L. 1938, ch. 31, § 25; G.L. 1956,
§ 44-5-24; P.L. 1987, ch. 120, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-25
History of Section. G.L. 1896, ch. 46, § 13; G.L. 1909, ch. 58, § 13; G.L. 1923, ch. 60, § 13; G.L. 1938,
ch. 44, § 1; G.L. 1956, § 44-5-25.
https://library.partnertax.ai/us-ri/stat/44-5-25.1
History of Section. P.L. 1981, ch. 370, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-26
History of Section. G.L. 1896, ch. 46, § 15; C.P.A. 1905, § 1099; G.L. 1909, ch. 58, § 15; G.L. 1923,
ch. 60, § 15; P.L. 1932, ch. 1945, § 4; P.L. 1935, ch. 2260, § 4; G.L. 1938, ch. 31,
§ 14; G.L. 1956, § 44-5-26; P.L. 1968, ch. 163, § 2; P.L. 1988, ch. 130, § 1; P.L.
1997, ch. 127, § 1; P.L. 1999, ch. 485, § 1; P.L. 2001, ch. 365, § 1; P.L. 2008, ch.
98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2025, ch. 181, § 1, effective June 24, 2025;
P.L. 2025, ch. 182, § 1, effective June 24
https://library.partnertax.ai/us-ri/stat/44-5-27
History of Section. G.L. 1923, ch. 60, § 15; P.L. 1935, ch. 2260, § 4; G.L. 1938, ch. 31, § 14; G.L. 1956,
§ 44-5-27; P.L. 1989, ch. 422, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-28
History of Section. G.L. 1896, ch. 46, § 19; G.L. 1909, ch. 58, § 19; G.L. 1923, ch. 60, § 19; G.L. 1938,
ch. 31, § 18; G.L. 1956, § 44-5-28.
https://library.partnertax.ai/us-ri/stat/44-5-29
History of Section. G.L. 1896, ch. 46, § 16; C.P.A. 1905, § 1100; G.L. 1909, ch. 58, § 16; G.L. 1923,
ch. 60, § 16; G.L. 1938, ch. 31, § 15; G.L. 1956, § 44-5-29.
https://library.partnertax.ai/us-ri/stat/44-5-30
History of Section. G.L. 1896, ch. 46, § 17; G.L. 1909, ch. 58, § 17; G.L. 1923, ch. 60, § 17; P.L. 1932,
ch. 1945, § 5; G.L. 1938, ch. 31, § 16; G.L. 1956, § 44-5-30; P.L. 1960, ch. 52, §
32 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1968, ch. 163, § 3; P.L. 2021, ch. 121,
§ 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021; P.L.
2025, ch. 181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective June
24, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-31
History of Section. G.L. 1896, ch. 46, § 18; G.L. 1909, ch. 58, § 18; G.L. 1923, ch. 60, § 18; P.L. 1932,
ch. 1945, § 6; P.L. 1935, ch. 2260, § 5; G.L. 1938, ch. 31, § 17; G.L. 1956, § 44-5-31;
P.L. 1968, ch. 163, § 4; repealed by P.L. 2025, ch. 181, § 2, effective June 24, 2025;
repealed by P.L. 2025, ch. 182, § 2, effective June 24, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-31.1
History of Section. P.L. 2013, ch. 244, § 1; P.L. 2013, ch. 493, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-32
History of Section. G.L. 1896, ch. 46, § 20; G.L. 1909, ch. 58, § 20; G.L. 1923, ch. 60, § 20; G.L. 1938,
ch. 31, § 19; G.L. 1956, § 44-5-32.
https://library.partnertax.ai/us-ri/stat/44-5-33
History of Section. G.L. 1896, ch. 46, § 21; G.L. 1909, ch. 58, § 21; G.L. 1923, ch. 60, § 21; G.L. 1938,
ch. 31, § 20; G.L. 1956, § 44-5-33.
https://library.partnertax.ai/us-ri/stat/44-5-34
History of Section. G.L. 1896, ch. 46, § 22; G.L. 1909, ch. 58, § 22; G.L. 1923, ch. 60, § 22; G.L. 1938,
ch. 31, § 21; G.L. 1956, § 44-5-34.
https://library.partnertax.ai/us-ri/stat/44-5-35
History of Section. G.L. 1896, ch. 46, § 23; G.L. 1909, ch. 58, § 23; G.L. 1923, ch. 60, § 23; G.L. 1938,
ch. 31, § 22; G.L. 1956, § 44-5-35.
https://library.partnertax.ai/us-ri/stat/44-5-36
History of Section. G.L. 1896, ch. 46, § 24; P.L. 1897, ch. 466, § 1; P.L. 1907, ch. 1425, § 1; G.L. 1909,
ch. 58, § 24; G.L. 1923, ch. 60, § 24; G.L. 1938, ch. 31, § 23; G.L. 1956, § 44-5-36.
https://library.partnertax.ai/us-ri/stat/44-5-37
History of Section. G.L. 1938, ch. 31, § 23½; P.L. 1940, ch. 923, § 1; G.L. 1956, § 44-5-37.
https://library.partnertax.ai/us-ri/stat/44-5-38
History of Section. P.L. 1966, ch. 245, § 4; P.L. 1966, ch. 287, §§ 2, 4; P.L. 1967, ch. 191, § 5; P.L.
1974, ch. 127, § 1; P.L. 1974, ch. 200, art. 1, § 1; P.L. 1976, ch. 131, § 2; P.L.
1982, ch. 199, § 2; P.L. 1983, ch. 167, art. 9, § 1; P.L. 1984, ch. 150, § 5; P.L.
1988, ch. 84, § 95; P.L. 1999, ch. 83, § 124; P.L. 1999, ch. 130, § 124; P.L. 2008,
ch. 98, § 37; P.L. 2008, ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-38.1
History of Section. P.L. 1974, ch. 200, art. 1, § 2; P.L. 1983, ch. 167, art. IX, § 1; P.L. 1984, ch.
150, § 6; Repealed by P.L. 1987, ch. 118, art. 7, § 3, effective June 22, 1987.
https://library.partnertax.ai/us-ri/stat/44-5-39
History of Section. P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3; P.L. 2021, ch. 182, § 2, effective
July 6, 2021; P.L. 2021, ch. 183, § 2, effective July 6, 2021.
https://library.partnertax.ai/us-ri/stat/44-5-39.1
History of Section. P.L. 1986, ch. 41, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-40
History of Section. P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.
https://library.partnertax.ai/us-ri/stat/44-5-41
History of Section. P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.
https://library.partnertax.ai/us-ri/stat/44-5-42
History of Section. P.L. 1972, ch. 189, § 1; P.L. 1984, ch. 245, art. X, § 1; P.L. 1984, ch. 348, § 1;
P.L. 1988, ch. 84, § 95; P.L. 1996, ch. 207, § 1; P.L. 2001, ch. 81, § 1; P.L. 2001,
ch. 255, § 1; P.L. 2006, ch. 535, § 1; P.L. 2006, ch. 536, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-42.1
History of Section. P.L. 1984, ch. 245, art. X, § 1; Repealed by P.L. 1987, ch. 118, art. 7, § 3, effective
June 22, 1987.
https://library.partnertax.ai/us-ri/stat/44-5-43
History of Section. P.L. 1979, ch. 298, § 5; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2010,
ch. 239, § 38.
https://library.partnertax.ai/us-ri/stat/44-5-44
History of Section. P.L. 1979, ch. 298, § 5; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-45
History of Section. P.L. 1979, ch. 298, § 6.
https://library.partnertax.ai/us-ri/stat/44-5-46
History of Section. P.L. 1980, ch. 252, § 4.
https://library.partnertax.ai/us-ri/stat/44-5-47
History of Section. P.L. 1984, ch. 206, art. I, § 1; Repealed by P.L. 1984, ch. 450, § 2, effective June
28, 1984.
https://library.partnertax.ai/us-ri/stat/44-5-48
History of Section. P.L. 1984, ch. 365, § 1; P.L. 1984, ch. 381, art. II, § 3; P.L. 2005, ch. 410, § 29;
P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-49
History of Section. P.L. 1984, ch. 365, § 2; P.L. 1984, ch. 381, art. II, § 3; P.L. 2008, ch. 98, § 37;
P.L. 2008, ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-50
History of Section. P.L. 1984, ch. 365, § 3; P.L. 1984, ch. 381, art. II, § 3; P.L. 2005, ch. 410, § 29;
P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-51
History of Section. P.L. 1992, ch. 130, § 1; P.L. 1992, ch. 348, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-52
History of Section. P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-53
History of Section. P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-11.17
History of Section. P.L. 2022, ch. 231, art. 6, § 7, effective June 27, 2022.
https://library.partnertax.ai/us-ri/stat/44-5-11.18
History of Section. P.L. 2024, ch. 115, § 2, effective June 15, 2024; P.L. 2024, ch. 116, § 2, effective
June 15, 2024; P.L. 2025, ch. 348, § 1, effective July 1, 2025; P.L. 2025, ch. 349,
§ 1, effective July 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-12
History of Section. G.L. 1896, ch. 46, § 3; G.L. 1909, ch. 58, § 3; G.L. 1923, ch. 60, § 3; G.L. 1938,
ch. 31, § 3; G.L. 1956, § 44-5-12; P.L. 1965, ch. 115, § 1; P.L. 1968, ch. 288, §
2; P.L. 1988, ch. 84, § 95; P.L. 1990, ch. 225, § 1; P.L. 1994, ch. 259, § 1; P.L.
1995, ch. 239, § 1; P.L. 1995, ch. 372, § 1; P.L. 1995, ch. 375, § 1; P.L. 1998, ch.
31, art. 27, § 2; P.L. 2006, ch. 383, § 1; P.L. 2006, ch. 434, § 1; P.L. 2013, ch.
81, § 1; P.L. 2013, ch. 87, § 2; P.L. 2015, ch
https://library.partnertax.ai/us-ri/stat/44-5-12.1
History of Section. P.L. 2006, ch. 383, § 2; P.L. 2006, ch. 434, § 2; P.L. 2018, ch. 315, § 1; P.L. 2018,
ch. 352, § 1; P.L. 2021, ch. 422, § 1, effective July 17, 2021.
https://library.partnertax.ai/us-ri/stat/44-5-12.2
History of Section. P.L. 2022, ch. 231, art. 6, § 7, effective June 27, 2022.
https://library.partnertax.ai/us-ri/stat/44-5-13
History of Section. G.L. 1896, ch. 46, § 4; G.L. 1909, ch. 58, § 4; P.L. 1919, ch. 1735, § 2; G.L. 1923,
ch. 60, § 4; G.L. 1938, ch. 31, § 4; P.L. 1949, ch. 2330, § 4; G.L. 1956, § 44-5-13;
P.L. 1969, ch. 177, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021,
ch. 122, § 1, effective July 2, 2021.
https://library.partnertax.ai/us-ri/stat/44-5-13.1
History of Section. P.L. 1984, ch. 381, art. III, § 2; P.L. 1986, ch. 198, § 49; P.L. 2008, ch. 98, §
37; P.L. 2008, ch. 145, § 37.
https://library.partnertax.ai/us-ri/stat/44-5-13.2
History of Section. P.L. 1990, ch. 184, § 1; P.L. 2008, ch. 81, § 1; P.L. 2008, ch. 212, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.2.1
History of Section. P.L. 1992, ch. 327, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.2.2
History of Section. P.L. 1993, ch. 268, § 1; P.L. 1993, ch. 471, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.2.3
History of Section. P.L. 1994, ch. 170, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.2.4
History of Section. P.L. 1994, ch. 205, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.2.5
History of Section. P.L. 1995, ch. 335, § 1; P.L. 1999, ch. 354, § 28; P.L. 2004, ch. 6, § 22; P.L. 2005,
ch. 410, § 29.
https://library.partnertax.ai/us-ri/stat/44-5-13.3
History of Section. P.L. 1990, ch. 184, § 1; P.L. 1992, ch. 327, § 2; P.L. 1994, ch. 34, § 1; P.L. 1996,
ch. 55, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.4
History of Section. P.L. 1992, ch. 102, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.5
History of Section. P.L. 1992, ch. 102, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.6
History of Section. P.L. 1992, ch. 291, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.7
History of Section. P.L. 1992, ch. 291, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.8
History of Section. P.L. 1994, ch. 397, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.9
History of Section. P.L. 1994, ch. 397, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.10
History of Section. P.L. 1995, ch. 363, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.11
History of Section. P.L. 1995, ch. 372, § 2; P.L. 1995, ch. 375, § 2.
https://library.partnertax.ai/us-ri/stat/44-5-13.12
History of Section. P.L. 1996, ch. 55, § 2.
https://library.partnertax.ai/us-ri/stat/44-5-13.13
History of Section. P.L. 1996, ch. 211, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.14
History of Section. P.L. 1996, ch. 211, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.15
History of Section. P.L. 1997, ch. 236, § 1; P.L. 1997, ch. 274, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.16
History of Section. P.L. 1997, ch. 248, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.17
History of Section. P.L. 1997, ch. 286, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.18
History of Section. P.L. 1998, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.19
History of Section. P.L. 1999, ch. 18, § 1; P.L. 1999, ch. 206, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.20
History of Section. P.L. 1999, ch. 229, § 1; P.L. 1999, ch. 276, § 1; P.L. 1999, ch. 335, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.21
History of Section. P.L. 1999, ch. 230, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.22
History of Section. P.L. 2000, ch. 8, § 1; P.L. 2000, ch. 45, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.23
History of Section. P.L. 2000, ch. 114, § 1; P.L. 2000, ch. 411, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.24
History of Section. P.L. 2000, ch. 114, § 1; P.L. 2000, ch. 411, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.25
History of Section. P.L. 2000, ch. 121, § 1; P.L. 2000, ch. 385, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.26
History of Section. P.L. 2001, ch. 6, § 1; P.L. 2001, ch. 19, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.27
History of Section. P.L. 2001, ch. 6, § 1; P.L. 2001, ch. 19, § 1; P.L. 2018, ch. 309, § 1; P.L. 2018,
ch. 331, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.28
History of Section. P.L. 2001, ch. 40, § 1; P.L. 2001, ch. 310, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.29
History of Section. P.L. 2001, ch. 40, § 1; P.L. 2001, ch. 310, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.30
History of Section. P.L. 2002, ch. 30, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.31
History of Section. P.L. 2003, ch. 90, § 1; P.L. 2003, ch. 96, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.32
History of Section. P.L. 2003, ch. 90, § 1; P.L. 2003, ch. 96, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.33
History of Section. P.L. 2003, ch. 303, § 1; P.L. 2003, ch. 355, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.34
History of Section. P.L. 2003, ch. 303, § 1; P.L. 2003, ch. 355, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.35
History of Section. P.L. 2003, ch. 382, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.36
History of Section. P.L. 2003, ch. 417, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.37
History of Section. P.L. 2006, ch. 202, § 1; P.L. 2006, ch. 512, § 1; P.L. 2007, ch. 247, § 1; P.L. 2007,
ch. 338, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.38
History of Section. P.L. 2009, ch. 271, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.39
History of Section. P.L. 2016, ch. 303, § 1; P.L. 2016, ch. 319, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.40
History of Section. P.L. 2019, ch. 101, § 1; P.L. 2019, ch. 125, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-13.41
History of Section. P.L. 2024, ch. 421, § 1, effective June 28, 2024; P.L. 2024, ch. 443, § 1, effective
June 29, 2024.
https://library.partnertax.ai/us-ri/stat/44-5-14
History of Section. G.L. 1896, ch. 46, § 5; G.L. 1909, ch. 58, § 5; P.L. 1920, ch. 1899, § 1; G.L. 1923,
ch. 60, § 5; G.L. 1938, ch. 31, § 5; G.L. 1956, § 44-5-14; Repealed by P.L. 1969,
ch. 197, art. 7, § 13.
https://library.partnertax.ai/us-ri/stat/44-5-15
History of Section. G.L. 1896, ch. 46, § 6; G.L. 1909, ch. 58, § 6; P.L. 1919, ch. 1735, § 3; G.L. 1923,
ch. 60, § 6; P.L. 1932, ch. 1944, § 6; P.L. 1935, ch. 2260, § 1; G.L. 1938, ch. 31,
§ 6; P.L. 1949, ch. 2330, § 5; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-5-15;
P.L. 1960, ch. 52, § 30 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 116, §
1; P.L. 1987, ch. 401, § 2; P.L. 1989, ch. 4, § 1; P.L. 1997, ch. 127, § 1; P.L. 2001,
ch. 365, § 1; P.L. 2005, ch. 387, Â
https://library.partnertax.ai/us-ri/stat/44-5-16
History of Section. G.L. 1896, ch. 46, § 7; G.L. 1909, ch. 58, § 7; P.L. 1915, ch. 1211, § 7; G.L. 1923,
ch. 60, § 7; P.L. 1932, ch. 1945, § 2; P.L. 1935, ch. 2260, § 2; G.L. 1938, ch. 31,
§ 7; P.L. 1939, ch. 659, § 2; P.L. 1949, ch. 2330, § 7; G.L. 1956, § 44-5-16; P.L.
1965, ch. 61, § 1; P.L. 1968, ch. 163, § 1; P.L. 1998, ch. 219, § 2; P.L. 2025, ch.
181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective June 24, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-17
History of Section. G.L. 1896, ch. 46, § 14; G.L. 1909, ch. 58, § 14; G.L. 1923, ch. 60, § 14; G.L. 1938,
ch. 31, § 13; G.L. 1956, § 44-5-17; P.L. 1965, ch. 115, § 2; P.L. 1999, ch. 354, §
28; P.L. 2025, ch. 181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective
June 24, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-20
History of Section. G.L. 1896, ch. 46, § 8; G.L. 1909, ch. 58, § 8; P.L. 1912, ch. 769, § 43; G.L. 1923,
ch. 60, § 8; G.L. 1938, ch. 31, § 8; G.L. 1956, § 44-5-20; P.L. 1960, ch. 52, § 31
(unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 115, § 3; P.L. 1966, ch. 245,
§ 5; P.L. 1967, ch. 191, § 4; P.L. 1968, ch. 288, § 3; P.L. 1969, ch. 197, art. 7,
§ 14.
https://library.partnertax.ai/us-ri/stat/44-5-20.01
History of Section. P.L. 1990, ch. 194, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.1
History of Section. P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 198, § 49; P.L. 2000, ch. 38, § 1; P.L. 2025,
ch. 33, § 1, effective June 4, 2025; P.L. 2025, ch. 34, § 1, effective June 4, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-20.02
History of Section. P.L. 1990, ch. 194, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2018,
ch. 340, § 1; P.L. 2018, ch. 342, § 1; P.L. 2020, ch. 42, § 1; P.L. 2020, ch. 58,
§ 1; P.L. 2021, ch. 395, § 14, effective July 14, 2021; P.L. 2025, ch. 345, § 1, effective
July 1, 2025; P.L. 2025, ch. 346, § 1, effective July 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-20.2
History of Section. P.L. 1984, ch. 11, § 1; P.L. 2000, ch. 38, § 1; P.L. 2025, ch. 33, § 1, effective
June 4, 2025; P.L. 2025, ch. 34, § 1, effective June 4, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-20.03
History of Section. P.L. 1990, ch. 194, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-20.3
History of Section. P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 33, § 1; P.L. 1988, ch. 72, § 1; P.L. 1990,
ch. 29, § 1; P.L. 2000, ch. 38, § 1; P.L. 2001, ch. 21, § 1; P.L. 2003, ch. 40, §
1; P.L. 2006, ch. 34, § 1; P.L. 2006, ch. 55, § 1; P.L. 2025, ch. 33, § 1, effective
June 4, 2025; P.L. 2025, ch. 34, § 1, effective June 4, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-20.3.1
History of Section. P.L. 2001, ch. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-5-54
History of Section. P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-55
History of Section. P.L. 1994, ch. 40, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-55.1
History of Section. P.L. 2006, ch. 411, § 1; P.L. 2006, ch. 532, § 1; P.L. 2020, ch. 53, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-55.2
History of Section. P.L. 2020, ch. 50, § 2; repealed by P.L. 2021, ch. 65, § 1, effective June 25, 2021.
https://library.partnertax.ai/us-ri/stat/44-5-56
History of Section. P.L. 1995, ch. 46, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-57
History of Section. P.L. 1995, ch, 46, § 1; P.L. 1997, ch. 249, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-58
History of Section. P.L. 1995, ch. 46, § 1; P.L. 2005, ch. 410, § 29.
https://library.partnertax.ai/us-ri/stat/44-5-59
History of Section. P.L. 1995, ch. 46, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-60
History of Section. P.L. 1995, ch. 46, § 1; P.L. 1997, ch. 249, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017,
ch. 363, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-60.1
History of Section. P.L. 2000, ch. 36, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-61
History of Section. P.L. 1996, ch. 10, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-61.1
History of Section. P.L. 1999, ch. 492, § 1; P.L. 2013, ch. 87, § 1; P.L. 2013, ch. 95, § 1; P.L. 2017,
ch. 452, § 1; P.L. 2017, ch. 466, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-61.2
History of Section. P.L. 1999, ch. 239, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-62
History of Section. P.L. 1996, ch. 22, § 1; P.L. 1996, ch. 225, § 1; P.L. 1997, ch. 258, § 3.
https://library.partnertax.ai/us-ri/stat/44-5-63
History of Section. P.L. 1996, ch. 27, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-64
History of Section. P.L. 1996, ch. 27, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-65
History of Section. P.L. 1996, ch. 365, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-66
History of Section. P.L. 1996, ch. 319, § 3.
https://library.partnertax.ai/us-ri/stat/44-5-67
History of Section. P.L. 1997, ch. 17, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-67.1
History of Section. P.L. 1997, ch. 17, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-67.2
History of Section. P.L. 1997, ch. 17, § 1; P.L. 2023, ch. 43, § 1, effective June 7, 2023; P.L. 2023,
ch. 44, § 1, effective June 7, 2023; P.L. 2025, ch. 85, § 1, effective June 18, 2025;
P.L. 2025, ch. 86, § 1, effective June 18, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-67.3
History of Section. P.L. 2006, ch. 635, § 1; P.L. 2008, ch. 117, § 1; P.L. 2008, ch. 473, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-68
History of Section. P.L. 1997, ch. 19, § 1; repealed by P.L. 2023, ch. 55, § 1, effective June 12, 2023;
repealed by P.L. 2023, ch. 56, § 1, effective June 12, 2023.
https://library.partnertax.ai/us-ri/stat/44-5-68.1
History of Section. P.L. 1997, ch. 19, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-68.2
History of Section. P.L. 1997, ch. 19, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-69
History of Section. P.L. 1997, ch. 40, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L. 2008, ch. 98, § 37;
P.L. 2008, ch. 145, § 37; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33, § 4; P.L. 2016,
ch. 512, art. 1, § 31.
https://library.partnertax.ai/us-ri/stat/44-5-69.1
History of Section. P.L. 2010, ch. 317, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-70
History of Section. P.L. 1997, ch. 237, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-71
History of Section. P.L. 1998, ch. 166, § 1; P.L. 1998, ch. 225, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-72
History of Section. P.L. 1998, ch. 226, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-73
History of Section. P.L. 1998, ch. 236, § 1; P.L. 2006, ch. 534, § 1; P.L. 2006, ch. 537, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-74
History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-74.1
History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2013, ch. 498, § 1; P.L. 2019,
ch. 294, § 1; P.L. 2019, ch. 304, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-74.2
History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2003, ch. 31, § 1; P.L. 2003,
ch. 48, § 1; P.L. 2013, ch. 498, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-74.3
History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-74.4
History of Section. P.L. 2013, ch. 206, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-74.5
History of Section. P.L. 2014, ch. 271, § 1; P.L. 2014, ch. 334, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-75
History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2003, ch. 31, § 1; P.L. 2003,
ch. 48, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-75.1
History of Section. P.L. 2025, ch. 352, § 1, effective July 1, 2025; P.L. 2025, ch. 353, § 1, effective
July 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-76
History of Section. P.L. 2002, ch. 17, § 1; P.L. 2002, ch. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-76.1
History of Section. P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1; P.L. 2022, ch. 138, § 1, effective
June 23, 2022; P.L. 2022, ch. 139, § 1, effective June 23, 2022.
https://library.partnertax.ai/us-ri/stat/44-5-76.2
History of Section. P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1; P.L. 2018, ch. 71, § 1; P.L. 2018,
ch. 74, § 1; P.L. 2023, ch. 119, § 1, effective June 19, 2023; P.L. 2023, ch. 120,
§ 1, effective June 19, 2023.
https://library.partnertax.ai/us-ri/stat/44-5-76.3
History of Section. P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-77
History of Section. P.L. 2002, ch. 88, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-77.1
History of Section. P.L. 2014, ch. 30, § 1; P.L. 2014, ch. 32, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-78
History of Section. P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-78.1
History of Section. P.L. 2009, ch. 84, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-79
History of Section. P.L. 2005, ch. 253, § 2; P.L. 2005, ch. 261, § 2.
https://library.partnertax.ai/us-ri/stat/44-5-80
History of Section. P.L. 2005, ch. 35, § 1; P.L. 2005, ch. 84, § 1; P.L. 2005, ch. 414, § 1; P.L. 2017,
ch. 179, § 1; P.L. 2017, ch. 363, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-81
History of Section. P.L. 2008, ch. 272, § 1; P.L. 2008, ch. 325, § 1; P.L. 2009, ch. 310, § 18.
https://library.partnertax.ai/us-ri/stat/44-5-82
History of Section. P.L. 2008, ch. 76, § 1; P.L. 2008, ch. 324, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-83
History of Section. P.L. 2012, ch. 13, § 1; P.L. 2012, ch. 14, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-84
History of Section. P.L. 2013, ch. 443, § 1; P.L. 2013, ch. 474, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-85
History of Section. P.L. 2016, ch. 88, § 1; P.L. 2016, ch. 201, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017,
ch. 363, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-86
History of Section. P.L. 2017, ch. 455, § 1; P.L. 2017, ch. 468, § 1.
https://library.partnertax.ai/us-ri/stat/44-5-87
History of Section. P.L. 2021, ch. 353, § 1, effective July 12, 2021; P.L. 2021, ch. 356, § 1, effective
July 12, 2021.
https://library.partnertax.ai/us-ri/stat/44-5-88
History of Section. P.L. 2023, ch. 348, § 1, effective June 26, 2023; P.L. 2023, ch. 349, § 1, effective
June 26, 2023; P.L. 2025, ch. 247, § 1, effective June 26, 2025; P.L. 2025, ch. 248,
§ 1, effective June 26, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-89
History of Section. P.L. 2025, ch. 3, § 1, effective December 31, 2025; P.L. 2025, ch. 4, § 1, effective
December 31, 2025.
https://library.partnertax.ai/us-ri/stat/44-5-90
History of Section. P.L. 2025, ch. 210, § 1, effective December 31, 2025; P.L. 2025, ch. 211, § 1, effective
December 31, 2025.
https://library.partnertax.ai/us-ri/stat/44-6-1
History of Section. G.L. 1896, ch. 49, § 1; G.L. 1909, ch. 61, § 1; G.L. 1923, ch. 63, § 1; G.L. 1938,
ch. 33, § 1; G.L. 1956, § 44-6-1.
https://library.partnertax.ai/us-ri/stat/44-6.1-1
History of Section. P.L. 1986, ch. 103, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.1-2
History of Section. P.L. 1986, ch. 103, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.1-3
History of Section. P.L. 1986, ch. 103, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.1-4
History of Section. P.L. 1986, ch. 103, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.1-5
History of Section. P.L. 1986, ch. 103, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.1-6
History of Section. P.L. 1986, ch. 103, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.1-7
History of Section. P.L. 1986, ch. 103, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.1-8
History of Section. P.L. 1986, ch. 103, § 1.
https://library.partnertax.ai/us-ri/stat/44-6-2
History of Section. G.L. 1896, ch. 49, § 2; G.L. 1909, ch. 61, § 2; G.L. 1923, ch. 63, § 2; P.L. 1932,
ch. 1945, § 7; G.L. 1938, ch. 33, § 2; G.L. 1956, § 44-6-2.
https://library.partnertax.ai/us-ri/stat/44-6.2-1
History of Section. P.L. 1996, ch. 13, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.2-2
History of Section. P.L. 1996, ch. 13, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.2-3
History of Section. P.L. 1996, ch. 13, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.2-4
History of Section. P.L. 1996, ch. 13, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.2-5
History of Section. P.L. 1996, ch. 13, § 1; P.L. 1996, ch. 404, § 35.
https://library.partnertax.ai/us-ri/stat/44-6.2-6
History of Section. P.L. 1996, ch. 13, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.2-7
History of Section. P.L. 1996, ch. 13, § 1.
https://library.partnertax.ai/us-ri/stat/44-6-3
History of Section. G.L. 1896, ch. 49, § 3; G.L. 1909, ch. 61, § 3; G.L. 1923, ch. 63, § 3; G.L. 1938,
ch. 33, § 3; G.L. 1956, § 44-6-3.
https://library.partnertax.ai/us-ri/stat/44-6.3-1
History of Section. P.L. 2006, ch. 246, art. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.3-2
History of Section. P.L. 2006, ch. 246, art. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.3-3
History of Section. P.L. 2006, ch. 246, art. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.3-4
History of Section. P.L. 2006, ch. 246, art. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.3-5
History of Section. P.L. 2006, ch. 246, art. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.3-6
History of Section. P.L. 2006, ch. 246, art. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.3-7
History of Section. P.L. 2006, ch. 246, art. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.3-8
History of Section. P.L. 2006, ch. 246, art. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-6.3-9
History of Section. P.L. 2006, ch. 246, art. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-6-4
History of Section. G.L. 1896, ch. 49, § 4; G.L. 1909, ch. 61, § 4; G.L. 1923, ch. 63, § 4; G.L. 1938,
ch. 33, § 4; G.L. 1956, § 44-6-4.
https://library.partnertax.ai/us-ri/stat/44-6.4-1
History of Section. P.L. 2012, ch. 241, art. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-6.4-2
History of Section. P.L. 2012, ch. 241, art. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-6.4-3
History of Section. P.L. 2012, ch. 241, art. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-6.4-4
History of Section. P.L. 2012, ch. 241, art. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-6.4-5
History of Section. P.L. 2012, ch. 241, art. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-6.4-6
History of Section. P.L. 2012, ch. 241, art. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-6.4-7
History of Section. P.L. 2012, ch. 241, art. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-6.4-8
History of Section. P.L. 2012, ch. 241, art. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-6.4-9
History of Section. P.L. 2012, ch. 241, art. 21, § 2.
https://library.partnertax.ai/us-ri/stat/44-6-5
History of Section. G.L. 1896, ch. 49, § 5; G.L. 1909, ch. 61, § 5; G.L. 1923, ch. 63, § 5; G.L. 1938,
ch. 33, § 5; G.L. 1956, § 44-6-5.
https://library.partnertax.ai/us-ri/stat/44-6.5-1
History of Section. P.L. 2017, ch. 302, art. 8, § 17.
https://library.partnertax.ai/us-ri/stat/44-6.5-2
History of Section. P.L. 2017, ch. 302, art. 8, § 17.
https://library.partnertax.ai/us-ri/stat/44-6.5-3
History of Section. P.L. 2017, ch. 302, art. 8, § 17.
https://library.partnertax.ai/us-ri/stat/44-6.5-4
History of Section. P.L. 2017, ch. 302, art. 8, § 17.
https://library.partnertax.ai/us-ri/stat/44-6.5-5
History of Section. P.L. 2017, ch. 302, art. 8, § 17.
https://library.partnertax.ai/us-ri/stat/44-6.5-6
History of Section. P.L. 2017, ch. 302, art. 8, § 17.
https://library.partnertax.ai/us-ri/stat/44-6.5-7
History of Section. P.L. 2017, ch. 302, art. 8, § 17.
https://library.partnertax.ai/us-ri/stat/44-6.5-8
History of Section. P.L. 2017, ch. 302, art. 8, § 17.
https://library.partnertax.ai/us-ri/stat/44-6-6
History of Section. G.L. 1896, ch. 49, § 6; G.L. 1909, ch. 61, § 6; G.L. 1923, ch. 63, § 6; G.L. 1938,
ch. 33, § 6; G.L. 1956, § 44-6-6.
https://library.partnertax.ai/us-ri/stat/44-6-7
History of Section. G.L. 1896, ch. 49, § 7; G.L. 1909, ch. 61, § 7; G.L. 1923, ch. 63, § 7; G.L. 1938,
ch. 33, § 7; G.L. 1956, § 44-6-7.
https://library.partnertax.ai/us-ri/stat/44-6-8
History of Section. G.L. 1896, ch. 49, § 8; G.L. 1909, ch. 61, § 8; G.L. 1923, ch. 63, § 8; G.L. 1938,
ch. 33, § 8; G.L. 1956, § 44-6-8; P.L. 2012, ch. 324, § 76.
https://library.partnertax.ai/us-ri/stat/44-6-9
History of Section. G.L. 1896, ch. 49, § 9; G.L. 1909, ch. 61, § 9; G.L. 1923, ch. 63, § 9; G.L. 1938,
ch. 33, § 9; G.L. 1956, § 44-6-9.
https://library.partnertax.ai/us-ri/stat/44-7-1
History of Section. G.L. 1938, ch. 32, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-1.
https://library.partnertax.ai/us-ri/stat/44-7-2
History of Section. G.L. 1896, ch. 48, § 1; G.L. 1909, ch. 60, § 1; G.L. 1923, ch. 62, § 1; G.L. 1938,
ch. 32, §§ 1, 2; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-2.
https://library.partnertax.ai/us-ri/stat/44-7-3
History of Section. G.L. 1938, ch. 32, § 3; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-3.
https://library.partnertax.ai/us-ri/stat/44-7-4
History of Section. G.L. 1896, ch. 48, § 34; G.L. 1909, ch. 60, § 36; G.L. 1923, ch. 62, § 36; G.L. 1938,
ch. 32, §§ 4, 37; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-4.
https://library.partnertax.ai/us-ri/stat/44-7-5
History of Section. G.L. 1896, ch. 48, § 36; G.L. 1909, ch. 60, § 38; G.L. 1923, ch. 62, § 38; G.L. 1938,
ch. 32, §§ 5, 39; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-5.
https://library.partnertax.ai/us-ri/stat/44-7-6
History of Section. G.L. 1896, ch. 48, § 37; G.L. 1909, ch. 60, § 39; G.L. 1923, ch. 62, § 39; G.L. 1938,
ch. 32, § 40; G.L. 1938, ch. 32, § 6; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-6.
https://library.partnertax.ai/us-ri/stat/44-7-7
History of Section. G.L. 1938, ch. 32, § 7; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-7; P.L. 2024,
ch. 221, § 1, effective June 24, 2024; P.L. 2024, ch. 222, § 1, effective June 24,
2024.
https://library.partnertax.ai/us-ri/stat/44-7-7.1
History of Section. P.L. 1987, ch. 118, art. 21, § 1; P.L. 2008, ch. 98, § 38; P.L. 2008, ch. 145, § 38.
https://library.partnertax.ai/us-ri/stat/44-7-7.2
History of Section. P.L. 2012, ch. 422, § 1; P.L. 2012, ch. 464, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-8
History of Section. P.L. 1984, ch. 381, art. VI, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-9
History of Section. P.L. 1984, ch. 381, art. VI, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-10
History of Section. G.L. 1896, ch. 50, § 3; G.L. 1909, ch. 62, § 3; G.L. 1923, ch. 64, § 3; G.L. 1938,
ch. 36, § 3; G.L. 1956, § 44-7-10.
https://library.partnertax.ai/us-ri/stat/44-7-10.1
History of Section. P.L. 1999, ch. 299, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-10.2
History of Section. P.L. 2013, ch. 448, § 1; P.L. 2013, ch. 476, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-10.3
History of Section. P.L. 2020, ch. 22, § 1; P.L. 2020, ch. 48, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-10.4
History of Section. P.L. 2025, ch. 214, § 1, effective June 26, 2025; P.L. 2025, ch. 215, § 1, effective
June 26, 2025.
https://library.partnertax.ai/us-ri/stat/44-7-11
History of Section. G.L. 1938, ch. 32, § 8; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-11; P.L. 1966,
ch. 278, § 1; P.L. 1981, ch. 237, § 1; P.L. 1986, ch. 127, § 1; P.L. 1986, ch. 331,
§ 4; P.L. 1986, ch. 464, § 1; P.L. 1993, ch. 123, § 1; P.L. 1994, ch. 414, § 1; P.L.
1996, ch. 56, § 1; P.L. 1996, ch. 368, § 1; P.L. 1996, ch. 415, § 1; P.L. 1996, ch.
420, § 1; P.L. 1997, ch. 220, § 1; P.L. 1997, ch. 234, § 1; P.L. 1998, ch. 164, §
1; P.L. 1998, ch. 197, § 1; P.L. 1998, ch. 2
https://library.partnertax.ai/us-ri/stat/44-7-12
History of Section. G.L. 1896, ch. 48, § 26; G.L. 1909, ch. 60, § 28; G.L. 1923, ch. 62, § 28; G.L. 1938,
ch. 32, §§ 20, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-12; P.L. 1990, ch.
371, § 1; P.L. 1993, ch. 370, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-13
History of Section. G.L. 1896, ch. 48, § 27; G.L. 1909, ch. 60, § 29; G.L. 1923, ch. 62, § 29; G.L. 1938,
ch. 32, §§ 21, 28; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-13.
https://library.partnertax.ai/us-ri/stat/44-7-14
History of Section. G.L. 1923, ch. 62, § 40; P.L. 1931, ch. 1711, § 1; P.L. 1935, ch. 2259, § 3; G.L.
1938, ch. 32, §§ 41, 58; impl. am. P.L. 1939, ch. 660, § 70; P.L. 1946, ch. 1800,
§ 1; G.L. 1956, § 44-7-14; P.L. 1978, ch. 132, § 1; P.L. 1997, ch. 242, § 1; P.L.
1997, ch. 355, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-15
History of Section. G.L. 1923, ch. 62, § 41; P.L. 1931, ch. 1711, § 1; G.L. 1938, ch. 32, §§ 42, 59; P.L.
1946, ch. 1800, § 1; G.L. 1956, § 44-7-15.
https://library.partnertax.ai/us-ri/stat/44-7-16
History of Section. G.L. 1896, ch. 48, § 31; G.L. 1909, ch. 60, § 33; G.L. 1923, ch. 62, § 33; G.L. 1938,
ch. 32, §§ 34, 60; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-16.
https://library.partnertax.ai/us-ri/stat/44-7-17
History of Section. G.L. 1896, ch. 48, § 32; G.L. 1909, ch. 60, § 34; G.L. 1923, ch. 62, § 34; G.L. 1938,
ch. 32, §§ 35, 61; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-17.
https://library.partnertax.ai/us-ri/stat/44-7-18
History of Section. G.L. 1896, ch. 48, § 33; G.L. 1909, ch. 60, § 35; G.L. 1923, ch. 62, § 35; G.L. 1938,
ch. 32, §§ 36, 62; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-18.
https://library.partnertax.ai/us-ri/stat/44-7-19
History of Section. G.L. 1938, ch. 32, § 63; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-19.
https://library.partnertax.ai/us-ri/stat/44-7-20
History of Section. G.L. 1938, ch. 32, § 64; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-20.
https://library.partnertax.ai/us-ri/stat/44-7-21
History of Section. G.L. 1938, ch. 32, § 65; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-21.
https://library.partnertax.ai/us-ri/stat/44-7-22
History of Section. P.L. 1957, ch. 126, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-23
History of Section. P.L. 1968, ch. 283, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-24
History of Section. P.L. 1983, ch. 48, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-25
History of Section. P.L. 1983, ch. 329, § 1; P.L. 1984, ch. 329, § 1; P.L. 1986, ch. 198, § 54.
https://library.partnertax.ai/us-ri/stat/44-7-26
History of Section. P.L. 1984, ch. 381, art. IV, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-27
History of Section. P.L. 1986, ch. 516, § 1; P.L. 1987, ch. 45, § 1; P.L. 1987, ch. 259, § 1.
https://library.partnertax.ai/us-ri/stat/44-7-28
History of Section. P.L. 2013, ch. 328, § 2; P.L. 2013, ch. 388, § 2; P.L. 2014, ch. 494, § 1; P.L. 2014,
ch. 527, § 1; P.L. 2018, ch. 336, § 1; P.L. 2018, ch. 338, § 1.
https://library.partnertax.ai/us-ri/stat/44-8-1
History of Section. G.L. 1896, ch. 48, §§ 17, 18; G.L. 1909, ch. 60, §§ 19, 20; G.L. 1923, ch. 62, §§
19, 20; G.L. 1938, ch. 32, §§ 9, 18, 19; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-1.
https://library.partnertax.ai/us-ri/stat/44-8-2
History of Section. G.L. 1896, ch. 48, §§ 19, 20; G.L. 1909, ch. 60, §§ 21, 22; G.L. 1923, ch. 62, §§
21, 22; G.L. 1938, ch. 32, §§ 10, 20, 21; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-2.
https://library.partnertax.ai/us-ri/stat/44-8-3
History of Section. G.L. 1896, ch. 48, §§ 21, 22; G.L. 1909, ch. 60, §§ 23, 24; G.L. 1923, ch. 62, §§
23, 24; G.L. 1938, ch. 32, §§ 11, 22, 23; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-3.
https://library.partnertax.ai/us-ri/stat/44-8-4
History of Section. G.L. 1896, ch. 48, § 23; G.L. 1909, ch. 60, § 25; G.L. 1923, ch. 62, § 25; G.L. 1938,
ch. 32, § 24; G.L. 1938, ch. 32, § 12; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-4.
https://library.partnertax.ai/us-ri/stat/44-8-5
History of Section. G.L. 1896, ch. 48, § 24; G.L. 1909, ch. 60, § 26; G.L. 1923, ch. 62, § 26; G.L. 1938,
ch. 32, §§ 13, 25; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-5.
https://library.partnertax.ai/us-ri/stat/44-8-6
History of Section. G.L. 1896, ch. 48, § 25; G.L. 1909, ch. 60, § 27; G.L. 1923, ch. 62, § 27; G.L. 1938,
ch. 32, §§ 14, 26; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-6.
https://library.partnertax.ai/us-ri/stat/44-8-7
History of Section. G.L. 1896, ch. 48, § 28; G.L. 1909, ch. 60, § 30; G.L. 1923, ch. 62, § 30; G.L. 1938,
ch. 32, §§ 15, 29; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-7.
https://library.partnertax.ai/us-ri/stat/44-8-8
History of Section. G.L. 1896, ch. 48, § 29; G.L. 1909, ch. 60, § 31; G.L. 1923, ch. 62, § 31; G.L. 1938,
ch. 32, §§ 16, 30; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-8.
https://library.partnertax.ai/us-ri/stat/44-8-9
History of Section. G.L. 1896, ch. 48, § 30; G.L. 1909, ch. 60, § 32; G.L. 1923, ch. 62, § 32; G.L. 1938,
ch. 32, §§ 17, 31; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-9.
https://library.partnertax.ai/us-ri/stat/44-8-10
History of Section. G.L. 1896, ch. 29, § 17; G.L. 1909, ch. 39, § 17; G.L. 1923, ch. 37, § 13; G.L. 1938,
ch. 32, §§ 18, 32; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-10.
https://library.partnertax.ai/us-ri/stat/44-8-11
History of Section. G.L. 1896, ch. 29, § 18; G.L. 1909, ch. 39, § 18; G.L. 1923, ch. 37, § 14; G.L. 1938,
ch. 32, §§ 19, 33; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-11.
https://library.partnertax.ai/us-ri/stat/44-9-1
History of Section. G.L. 1896, ch. 48, §§ 2, 3; G.L. 1909, ch. 60, §§ 2, 3; P.L. 1912, ch. 769, § 44;
G.L. 1923, ch. 62, §§ 2, 3; G.L. 1938, ch. 32, §§ 2, 3, 22; P.L. 1939, ch. 695, §
1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-1; P.L. 2018, ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-1.1
History of Section. P.L. 2009, ch. 70, § 1; P.L. 2009, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-2
History of Section. G.L. 1896, ch. 48, § 7; P.L. 1898, ch. 586, § 1; G.L. 1909, ch. 60, § 9; G.L. 1923,
ch. 62, § 9; G.L. 1938, ch. 32, §§ 9, 23; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-2.
https://library.partnertax.ai/us-ri/stat/44-9-3
History of Section. P.L. 1898, ch. 575, § 1; G.L. 1909, ch. 60, § 4; G.L. 1923, ch. 62, § 4; G.L. 1938,
ch. 32, §§ 4, 24; P.L. 1946, ch. 1800, § 1; P.L. 1952, ch. 3021, § 1; G.L. 1956, §
44-9-3; P.L. 2003, ch. 262, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-4
History of Section. P.L. 1898, ch. 575, § 3; G.L. 1909, ch. 60, § 5; G.L. 1923, ch. 62, § 5; G.L. 1938,
ch. 32, §§ 5, 25; P.L. 1946, ch. 1800, § 1; P.L. 1952, ch. 3021, § 1; G.L. 1956, §
44-9-4; P.L. 2003, ch. 262, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-5
History of Section. G.L. 1938, ch. 32, § 26; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-5; P.L. 2003,
ch. 262, § 1; P.L. 2018, ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-6
History of Section. G.L. 1896, ch. 48, § 8; G.L. 1909, ch. 60, § 10; G.L. 1923, ch. 62, § 10; G.L. 1938,
ch. 32, §§ 10, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-6; P.L. 2003, ch. 262,
§ 1.
https://library.partnertax.ai/us-ri/stat/44-9-7
History of Section. G.L. 1896, ch. 48, § 9; G.L. 1909, ch. 60, § 11; G.L. 1923, ch. 62, § 11; G.L. 1938,
ch. 32, §§ 11, 28; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-7; P.L. 1997, ch. 42,
§ 1; P.L. 1997, ch. 74, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-8
History of Section. G.L. 1896, ch. 48, § 10; G.L. 1909, ch. 60, § 12; G.L. 1923, ch. 62, § 12; P.L. 1934,
ch. 2100, § 1; G.L. 1938, ch. 32, §§ 12, 29; P.L. 1939, ch. 695, § 1; P.L. 1946, ch.
1800, § 1; G.L. 1956, § 44-9-8; P.L. 2002, ch. 385, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-8.1
History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2.
https://library.partnertax.ai/us-ri/stat/44-9-8.2
History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2; P.L. 2006, ch. 534, § 4; P.L. 2006,
ch. 537, § 4.
https://library.partnertax.ai/us-ri/stat/44-9-8.3
History of Section. P.L. 2006, ch. 534, § 2; P.L. 2006, ch. 537, § 2.
https://library.partnertax.ai/us-ri/stat/44-9-9
History of Section. G.L. 1896, ch. 48, § 10; G.L. 1909, ch. 60, § 12; G.L. 1923, ch. 62, § 12; P.L. 1934,
ch. 2100, § 1; G.L. 1938, ch. 32, §§ 12, 29; P.L. 1939, ch. 695, § 1; P.L. 1946, ch.
1800, § 1; G.L. 1956, § 44-9-9; P.L. 2003, ch. 262, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-10
History of Section. G.L. 1896, ch. 48, § 11; G.L. 1909, ch. 60, § 13; G.L. 1923, ch. 62, § 13; G.L. 1938,
ch. 32, §§ 13, 30; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L.
1956, § 44-9-10; P.L. 1986, ch. 277, § 1; P.L. 1987, ch. 120, § 2; P.L. 1990, ch.
473, § 1; P.L. 2002, ch. 140, § 1; P.L. 2002, ch. 245, § 1; P.L. 2006, ch. 534, §
3; P.L. 2006, ch. 537, § 3; P.L. 2011, ch. 242, § 1; P.L. 2011, ch. 258, § 1; P.L.
2016, ch. 25, § 1 P.L. 2016, ch. 30, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-11
History of Section. G.L. 1896, ch. 48, § 12; G.L. 1909, ch. 60, § 14; G.L. 1923, ch. 62, § 14; G.L. 1938,
ch. 32, §§ 14, 31; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; impl. am. P.L.
1956, ch. 3717, § 1; G.L. 1956, § 44-9-11; P.L. 2001, ch. 192, § 1; P.L. 2002, ch.
140, § 1; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, §
3; P.L. 2015, ch. 247, § 1; P.L. 2015, ch. 271, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-12
History of Section. G.L. 1938, ch. 32, § 32; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-12; P.L. 1985,
ch. 448, § 1; P.L. 1997, ch. 42, § 1; P.L. 1997, ch. 74, § 1; P.L. 2003, ch. 262,
§ 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3; P.L. 2010, ch. 239, § 40; P.L.
2015, ch. 247, § 1; P.L. 2015, ch. 271, § 1; P.L. 2016, ch. 112, § 1; P.L. 2016, ch.
121, § 1; P.L. 2017, ch. 210, § 1; P.L. 2017, ch. 324, § 1; P.L. 2018, ch. 351, §
1.
https://library.partnertax.ai/us-ri/stat/44-9-13
History of Section. G.L. 1896, ch. 48, § 14; G.L. 1909, ch. 60, § 16; G.L. 1923, ch. 62, § 16; G.L. 1938,
ch. 32, §§ 15, 33; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, §
44-9-13; P.L. 1993, ch. 123, § 2; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1;
P.L. 2003, ch. 262, § 1; P.L. 2018, ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-13.1
History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2.
https://library.partnertax.ai/us-ri/stat/44-9-14
History of Section. G.L. 1923, ch. 62, §§ 42, 43; P.L. 1935, ch. 2259, § 4; G.L. 1938, ch. 32, §§ 34,
43, 44; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-14.
https://library.partnertax.ai/us-ri/stat/44-9-15
History of Section. G.L. 1923, ch. 43; P.L. 1935, ch. 2259, § 4; G.L. 1938, ch. 32, §§ 35, 44; P.L. 1946,
ch. 1800, § 1; G.L. 1956, § 44-9-15; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, §
1.
https://library.partnertax.ai/us-ri/stat/44-9-16
History of Section. G.L. 1923, ch. 62, § 48; P.L. 1937, ch. 2533, § 1; G.L. 1938, ch. 32, §§ 37, 49; P.L.
1946, ch. 1800, § 1; G.L. 1956, § 44-9-16.
https://library.partnertax.ai/us-ri/stat/44-9-17
History of Section. G.L. 1938, ch. 32, §§ 38, 43; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L.
1956, § 44-9-17.
https://library.partnertax.ai/us-ri/stat/44-9-18
History of Section. G.L. 1938, ch. 32, § 39; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717,
§ 1; G.L. 1956, § 44-9-18; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-18.1
History of Section. P.L. 1992, ch. 304, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-18.2
History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2.
https://library.partnertax.ai/us-ri/stat/44-9-18.3
History of Section. P.L. 2006, ch. 410, § 1; P.L. 2006, ch. 485, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-18.4
History of Section. P.L. 2007, ch. 153, § 1; P.L. 2007, ch. 327, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-19
History of Section. G.L. 1896, ch. 48, § 16; G.L. 1909, ch. 60, § 18; G.L. 1923, ch. 62, § 18; P.L. 1936,
ch. 2374, § 1; G.L. 1938, ch. 32, §§ 17, 40; P.L. 1939, ch. 695, § 1; P.L. 1946, ch.
1800, § 1; G.L. 1956, § 44-9-19; P.L. 2003, ch. 262, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-20
History of Section. G.L. 1938, ch. 32, § 40; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-20.
https://library.partnertax.ai/us-ri/stat/44-9-21
History of Section. G.L. 1896, ch. 48, § 16; G.L. 1909, ch. 60, § 18; G.L. 1923, ch. 62, § 18; P.L. 1936,
ch. 2374, § 1; G.L. 1938, ch. 32, §§ 17, 40; P.L. 1939, ch. 695, § 1; P.L. 1946, ch.
1800, § 1; G.L. 1956, § 44-9-21; P.L. 2003, ch. 262, § 1; P.L. 2018, ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-22
History of Section. G.L. 1938, ch. 32, § 40; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-22.
https://library.partnertax.ai/us-ri/stat/44-9-23
History of Section. G.L. 1938, ch. 32, § 41; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-23; P.L. 2002,
ch. 140, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-24
History of Section. G.L. 1938, ch. 32, § 42; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-24; P.L. 2002,
ch. 140, § 1; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537,
§ 4; P.L. 2018, ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-25
History of Section. G.L. 1938, ch. 32, § 43; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-25; P.L. 2003,
ch. 262, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3.
https://library.partnertax.ai/us-ri/stat/44-9-25.1
History of Section. P.L. 1976, ch. 310, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-25.2
History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2; P.L. 2006, ch. 347, § 2; P.L. 2006,
ch. 466, § 2.
https://library.partnertax.ai/us-ri/stat/44-9-25.3
History of Section. P.L. 2018, ch. 351, § 2.
https://library.partnertax.ai/us-ri/stat/44-9-26
History of Section. G.L. 1938, ch. 32, § 49; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-26.
https://library.partnertax.ai/us-ri/stat/44-9-27
History of Section. G.L. 1938, ch. 32, § 44; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717,
§ 1; G.L. 1956, § 44-9-27; P.L. 2002, ch. 140, § 1; P.L. 2006, ch. 534, § 3; P.L.
2006, ch. 537, § 3.
https://library.partnertax.ai/us-ri/stat/44-9-28
History of Section. G.L. 1938, ch. 32, § 45; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-28; P.L. 2018,
ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-29
History of Section. G.L. 1938, ch. 32, § 46; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-29; P.L. 2018,
ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-30
History of Section. G.L. 1938, ch. 32, § 47; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 1; G.L.
1956, § 44-9-30; P.L. 2018, ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-31
History of Section. G.L. 1938, ch. 32, § 48; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-31; P.L. 2018,
ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-32
History of Section. G.L. 1938, ch. 32, § 50; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-32.
https://library.partnertax.ai/us-ri/stat/44-9-33
History of Section. G.L. 1938, ch. 32, § 51; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-33.
https://library.partnertax.ai/us-ri/stat/44-9-34
History of Section. G.L. 1938, ch. 32, § 52; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-34.
https://library.partnertax.ai/us-ri/stat/44-9-35
History of Section. G.L. 1923, ch. 62, § 49; G.L. 1937, ch. 2533, § 1; G.L. 1938, ch. 32, §§ 50, 53; P.L.
1946, ch. 1800, § 1; G.L. 1956, § 44-9-35; P.L. 2003, ch. 262, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-36
History of Section. G.L. 1938, ch. 32, § 54; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-36; P.L. 1965,
ch. 178, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-37
History of Section. G.L. 1938, ch. 32, § 54, P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-37.
https://library.partnertax.ai/us-ri/stat/44-9-38
History of Section. G.L. 1938, ch. 32, § 55; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-38.
https://library.partnertax.ai/us-ri/stat/44-9-39
History of Section. G.L. 1938, ch. 32, § 56; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717,
§ 1; G.L. 1956, § 44-9-39.
https://library.partnertax.ai/us-ri/stat/44-9-40
History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L.
1956, § 44-9-40.
https://library.partnertax.ai/us-ri/stat/44-9-41
History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; impl.
am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-41.
https://library.partnertax.ai/us-ri/stat/44-9-42
History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L.
1956, § 44-9-42.
https://library.partnertax.ai/us-ri/stat/44-9-43
History of Section. G.L. 1938, ch 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956,
§ 44-9-43; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, §
4; P.L. 2018, ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-44
History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L.
1956, § 44-9-44.
https://library.partnertax.ai/us-ri/stat/44-9-45
History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L.
1956, § 44-9-45.
https://library.partnertax.ai/us-ri/stat/44-9-46
History of Section. G.L. 1938, ch. 32, § 67; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717,
§ 1; G.L. 1956, § 44-9-46; P.L. 1986, ch. 172, § 1; P.L. 2023, ch. 395, art. 2, §
13, effective June 27, 2023.
https://library.partnertax.ai/us-ri/stat/44-9-47
History of Section. P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
https://library.partnertax.ai/us-ri/stat/44-9-48
History of Section. P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
https://library.partnertax.ai/us-ri/stat/44-9-49
History of Section. P.L. 1989, ch. 281, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-50
History of Section. P.L. 1989, ch. 281, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-51
History of Section. P.L. 1989, ch. 281, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-52
History of Section. P.L. 1989, ch. 281, § 1.
https://library.partnertax.ai/us-ri/stat/44-9-53
History of Section. P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
https://library.partnertax.ai/us-ri/stat/44-9-54
History of Section. P.L. 1989, ch. 281, § 1; P.L. 1999, ch. 354, § 29; P.L. 2005, ch. 410, § 30.
https://library.partnertax.ai/us-ri/stat/44-9-55
History of Section. P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
https://library.partnertax.ai/us-ri/stat/44-9-56
History of Section. P.L. 1989, ch. 281, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-1
History of Section. G.L. 1938, ch. 37, § 1; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-1; P.L.
1961, ch. 83, § 1; P.L. 1964, ch. 66, § 2; P.L. 1972, ch. 155, art. 2, § 1; P.L. 1977,
ch. 133, § 1; P.L. 1984, ch. 380, § 7; P.L. 1984, ch. 444, § 1; P.L. 1987, ch. 174,
§ 1; P.L. 1994, ch. 93, § 1; P.L. 1997, ch. 357, § 6; P.L. 2007, ch. 73, art. 7, §
14; P.L. 2014, ch. 145, art. 12, § 15.
https://library.partnertax.ai/us-ri/stat/44-11.1-1
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-2
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-3
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-4
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-5
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-6
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-7
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-8
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-9
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-10
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-11
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-12
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-13
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-14
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-15
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-16
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-17
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-18
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-19
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-20
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-21
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-22
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-23
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-24
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-25
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-26
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-27
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11.1-28
History of Section. P.L. 2010, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-2
History of Section. G.L. 1938, ch. 37, § 2; P.L. 1947, ch. 1887, art. 1, § 1; P.L. 1949, ch. 2168, § 1;
P.L. 1951, ch. 2733, art. 1, § 1; P.L. 1952, ch. 3026, art. 1, § 1; P.L. 1953, ch.
3150, art. 1, § 1; P.L. 1954, ch. 3254, art. 1, § 1; P.L. 1955, ch. 3521, art. 1,
§ 1; G.L. 1956, § 44-11-2; P.L. 1956, ch. 3739, art. 1, § 1; P.L. 1957, ch. 44, art.
1, § 1; P.L. 1958, ch. 17, art. 3, § 1; P.L. 1959, ch. 169, art. 2, § 1; P.L. 1960,
ch. 66, art. 2, § 1; P.L. 1965, ch. 34, § 1; P.
https://library.partnertax.ai/us-ri/stat/44-11-2.1
History of Section. P.L. 1991, ch. 6, art. 28, § 1; P.L. 1992, ch. 133, art. 40, § 1; P.L. 1993, ch. 138,
art. 59, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-2.2
History of Section. P.L. 2004, ch. 595, art. 29, § 2; P.L. 2017, ch. 302, art. 8, § 9; P.L. 2019, ch.
88, art. 5, § 7.
https://library.partnertax.ai/us-ri/stat/44-11-2.3
History of Section. P.L. 2019, ch. 88, art. 5, § 8; P.L. 2024, ch. 117, art. 6, § 11, effective January
1, 2025.
https://library.partnertax.ai/us-ri/stat/44-11-3
History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-3; P.L.
1968, ch. 263, art. 5, § 2.1; P.L. 2016, ch. 142, art. 13, § 10.
https://library.partnertax.ai/us-ri/stat/44-12-11
History of Section. G.L. 1923, ch. 38, §§ 32, 33; P.L. 1924, ch. 555, § 1; P.L. 1926, ch. 774, § 1; P.L.
1929, ch. 1428, § 3; P.L. 1932, ch. 1894, § 1; G.L. 1938, ch. 39, §§ 2, 3; P.L. 1939,
ch. 659, § 2; P.L. 1940, ch. 872, § 3; P.L. 1942, ch. 1250, § 1; G.L. 1956, § 44-12-11;
P.L. 1984, ch. 380, § 8; P.L. 1984, ch. 444, § 1; Repealed by P.L. 2014, ch. 145,
art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-12
History of Section. G.L. 1938, ch. 39, § 4; P.L. 1939, ch. 665, § 4; G.L. 1956, § 44-12-12; Repealed by
P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-13
History of Section. P.L. 1987, ch. 57, art. 2, § 1; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective
June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-13-1
History of Section. P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-1; P.L. 1978, ch. 163, § 1; P.L.
1985, ch. 181, art. 62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13.1-1
History of Section. P.L. 1985, ch. 470, § 1; P.L. 1987, ch. 261, § 1; Repealed by § 44-13.1-7, effective
July 1, 1989.
https://library.partnertax.ai/us-ri/stat/44-13.1-2
History of Section. P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 287, art. 18, § 1; P.L. 1987, ch. 205, § 1;
P.L. 1987, ch. 261, § 1; P.L. 2008, ch. 98, § 40; P.L. 2008, ch. 145, § 40.
https://library.partnertax.ai/us-ri/stat/44-13.1-3
History of Section. P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 287, art. 18, § 1; P.L. 1987, ch. 205, § 1;
P.L. 1987, ch. 261, § 1.
https://library.partnertax.ai/us-ri/stat/44-13.1-4
History of Section. P.L. 1985, ch. 470, § 1.
https://library.partnertax.ai/us-ri/stat/44-13.1-5
History of Section. P.L. 1985, ch. 470, § 1.
https://library.partnertax.ai/us-ri/stat/44-13.1-6
History of Section. P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 123, § 1; P.L. 1987, ch. 208, § 1; Repealed
by § 44-13.1-7, effective July 1, 1989.
https://library.partnertax.ai/us-ri/stat/44-13.1-7
History of Section. P.L. 1985, ch. 470, § 1; P.L. 1987, ch. 261, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-2
History of Section. P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-2; P.L. 1978, ch. 163, § 1; P.L.
1985, ch. 181, art. 62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-2.1
History of Section. P.L. 1989, ch. 130, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-2.2
History of Section. P.L. 1997, ch. 357, § 7.
https://library.partnertax.ai/us-ri/stat/44-13-3
History of Section. P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-3; P.L. 1978, ch. 163, § 1; P.L.
1985, ch. 181, art. 62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-4
History of Section. P.L. 1942, ch. 1212, art. 6, § 2; P.L. 1947, ch. 1887, art. 6, § 1; G.L. 1956, § 44-13-4;
P.L. 1969, ch. 197, art. 3, § 1; P.L. 1969, ch. 198, art. 4, § 1; P.L. 1971, ch. 265,
§ 12; P.L. 1972, ch. 205, § 9; P.L. 1983, ch. 264, § 1; P.L. 1985, ch. 181, art. 62,
§ 1; P.L. 1989, ch. 126, art. 18, § 1; P.L. 1990, ch. 65, art. 74, § 1; P.L. 1991,
ch. 44, art. 35, § 1; P.L. 1992, ch. 133, art. 41, § 1; P.L. 1997, ch. 357, § 8; P.L.
2006, ch. 236, § 14; P.L. 2006, ch.
https://library.partnertax.ai/us-ri/stat/44-13-5
History of Section. P.L. 1942, ch. 1212, art. 6, § 2; P.L. 1947, ch. 1887, art. 6, § 1; G.L. 1956, § 44-13-5;
P.L. 1978, ch. 163, § 1; P.L. 1997, ch. 168, § 3; P.L. 2003, ch. 124, § 2; P.L. 2003,
ch. 135, § 2; P.L. 2003, ch. 137, § 2.
https://library.partnertax.ai/us-ri/stat/44-13-6
History of Section. P.L. 1942, ch. 1212, art. 6, § 3; G.L. 1956, § 44-13-6; P.L. 1960, ch. 3, § 1; P.L.
1985, ch. 181, art. 62, § 1; P.L. 2016, ch. 142, art. 13, § 11.
https://library.partnertax.ai/us-ri/stat/44-13-7
History of Section. P.L. 1942, ch. 1212, art. 6, § 3; G.L. 1956, § 44-13-7; P.L. 1985, ch. 181, art. 62,
§ 1; P.L. 1992, ch. 388, § 3; P.L. 2008, ch. 98, § 39; P.L. 2008, ch. 145, § 39.
https://library.partnertax.ai/us-ri/stat/44-13-8
History of Section. P.L. 1942, ch. 1212, art. 6, § 4; G.L. 1956, § 44-13-8; P.L. 1985, ch. 181, art. 62,
§ 1; P.L. 2008, ch. 98, § 39; P.L. 2008, ch. 145, § 39.
https://library.partnertax.ai/us-ri/stat/44-13-9
History of Section. P.L. 1942, ch. 1212, art. 6, § 5; G.L. 1956, § 44-13-9; P.L. 1985, ch. 181, art. 62,
§ 1.
https://library.partnertax.ai/us-ri/stat/44-13-10
History of Section. P.L. 1942, ch. 1212, art. 6, § 5; G.L. 1956, § 44-13-10; P.L. 1983, ch. 264, § 1;
P.L. 1985, ch. 181, art. 62, § 1; P.L. 1997, ch. 357, § 8; P.L. 2002, ch. 65, art.
16, § 8.
https://library.partnertax.ai/us-ri/stat/44-13-11
History of Section. P.L. 1942, ch. 1212, art. 6, § 15; G.L. 1956, § 44-13-11; P.L. 1985, ch. 181, art.
62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-12
History of Section. P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-12; P.L. 1985, ch. 181, art.
62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-13
History of Section. P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-13; P.L. 1981, ch. 200, § 1;
P.L. 1982, ch. 19, § 1; P.L. 1982, ch. 344, art. 8, § 1; P.L. 1983, ch. 95, § 1; P.L.
1985, ch. 181, art. 61, § 19; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1990, ch. 65,
art. 78, § 1; P.L. 1995, ch. 370, art. 40, § 147; P.L. 2006, ch. 246, art. 38, § 13;
P.L. 2008, ch. 98, § 39; P.L. 2008, ch. 145, § 39; P.L. 2009, ch. 5, art. 6, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-13.1
History of Section. P.L. 1981, ch. 200, § 2; P.L. 1982, ch. 19, § 2; P.L. 1993, ch. 459, § 3.
https://library.partnertax.ai/us-ri/stat/44-13-13.2
History of Section. P.L. 1981, ch. 200, § 2; P.L. 1982, ch. 19, § 3.
https://library.partnertax.ai/us-ri/stat/44-13-14
History of Section. P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-14; P.L. 1985, ch. 181, art.
62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-15
History of Section. P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-15; P.L. 1985, ch. 181, art.
62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-16
History of Section. P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-16; P.L. 1985, ch. 181, art.
62, § 1; P.L. 1987, ch. 57, art. 3, § 1; P.L. 1992, ch. 388, § 3.
https://library.partnertax.ai/us-ri/stat/44-13-17
History of Section. P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-17; P.L. 1985, ch. 181, art.
62, § 1; P.L. 1992, ch. 388, § 3.
https://library.partnertax.ai/us-ri/stat/44-13-18
History of Section. P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-18; P.L. 1985, ch. 181, art.
62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-19
History of Section. P.L. 1942, ch. 1212, art. 6, § 8; G.L. 1956, § 44-13-19; P.L. 1985, ch. 181, art.
62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-20
History of Section. P.L. 1942, ch. 1212, art. 6, § 9; G.L. 1956, § 44-13-20; P.L. 1985, ch. 181, art.
62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-21
History of Section. P.L. 1942, ch. 1212, art. 6, § 9; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, §
44-13-21; P.L. 1985, ch. 181, art. 62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-22
History of Section. P.L. 1942, ch. 1212, art. 6, § 9; G.L. 1956, § 44-13-22; P.L. 1976, ch. 140, § 23;
P.L. 1985, ch. 181, art. 62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-23
History of Section. P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-23; P.L. 1985, ch. 181, art.
62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-24
History of Section. P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-24.
https://library.partnertax.ai/us-ri/stat/44-13-25
History of Section. P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-25.
https://library.partnertax.ai/us-ri/stat/44-13-26
History of Section. P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-26.
https://library.partnertax.ai/us-ri/stat/44-13-27
History of Section. P.L. 1942, ch. 1212, art. 6, § 11; G.L. 1956, § 44-13-27; P.L. 1985, ch. 181, art.
62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-28
History of Section. P.L. 1942, ch. 1212, art. 6, § 12; G.L. 1956, § 44-13-28; P.L. 1985, ch. 181, art.
62, § 1; P.L. 1986, ch. 103, § 3.
https://library.partnertax.ai/us-ri/stat/44-13-29
History of Section. P.L. 1942, ch. 1212, art. 6, § 12; G.L. 1956, § 44-13-29; P.L. 1986, ch. 103, § 3.
https://library.partnertax.ai/us-ri/stat/44-13-30
History of Section. P.L. 1942, ch. 1212, art. 6, § 12; G.L. 1956, § 44-13-30; P.L. 1986, ch. 103, § 3.
https://library.partnertax.ai/us-ri/stat/44-13-31
History of Section. P.L. 1942, ch. 1212, art. 6, § 13; G.L. 1956, § 44-13-31; P.L. 1962, ch. 100, § 1;
P.L. 1985, ch. 181, art. 62, § 1; P.L. 1993, ch. 459, § 3.
https://library.partnertax.ai/us-ri/stat/44-13-32
History of Section. P.L. 1942, ch. 1212, art. 6, § 14; G.L. 1956, § 44-13-32; P.L. 1976, ch. 140, § 23;
P.L. 1982, ch. 338, §§ 3, 9; P.L. 1984, ch. 183, § 4.
https://library.partnertax.ai/us-ri/stat/44-13-33
History of Section. P.L. 1942, ch. 1212, art. 6, § 16; G.L. 1956, § 44-13-33; P.L. 1976, ch. 140, § 23;
P.L. 1985, ch. 181, art. 62, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-34
History of Section. P.L. 1989, ch. 130, § 1.
https://library.partnertax.ai/us-ri/stat/44-13-35
History of Section. P.L. 1994, ch. 70, art. 14, § 1; P.L. 1997, ch. 357, § 8.
https://library.partnertax.ai/us-ri/stat/44-13-36
History of Section. P.L. 1994, ch. 70, art. 14, § 1; P.L. 1997, ch. 357, § 8.
https://library.partnertax.ai/us-ri/stat/44-13-37
History of Section. P.L. 2023, ch. 79, art. 4, § 2, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-14-1
History of Section. P.L. 1942, ch. 1212, art. 7, § 1; G.L. 1956, § 44-14-1.
https://library.partnertax.ai/us-ri/stat/44-14-2
History of Section. P.L. 1942, ch. 1212, art. 7, § 2; P.L. 1943, ch. 1341, § 1; impl. am. P.L. 1951, ch.
2727, art. 1, § 3; G.L. 1956, § 44-14-2; P.L. 1987, ch. 174, § 2; P.L. 1989, ch. 378,
§ 1; P.L. 1994, ch. 93, § 2; P.L. 1995, ch. 370, art. 34, § 1; P.L. 2008, ch. 98,
§ 41; P.L. 2008, ch. 145, § 41.
https://library.partnertax.ai/us-ri/stat/44-14-3
History of Section. P.L. 1942, ch. 1212, art. 7, § 3; P.L. 1943, ch. 1341, § 2; G.L. 1956, § 44-14-3;
P.L. 1958, ch. 17, art. 2, § 1; P.L. 1959, ch. 169, art. 1, § 1; P.L. 1960, ch. 66,
art. 1, § 1; P.L. 1968, ch. 263, art. 6, § 1; P.L. 1970, ch. 139, art. 1, § 2; P.L.
1989, ch. 253, § 1; P.L. 1995, ch. 370, art. 34, § 2; P.L. 1999, ch. 354, § 30; P.L.
2000, ch. 459, § 1.
https://library.partnertax.ai/us-ri/stat/44-14-4
History of Section. P.L. 1942, ch. 1212, art. 7, § 3; P.L. 1943, ch. 1341, § 2; G.L. 1956, § 44-14-4;
P.L. 1958, ch. 17, art. 2, § 1; P.L. 1959, ch. 169, art. 1, § 1; P.L. 1960, ch. 66,
art. 1, § 1; P.L. 1968, ch. 263, art. 6, § 1; P.L. 1970, ch. 139, art. 1, § 3; P.L.
1995, ch. 370, art. 34, § 2; P.L. 1999, ch. 354, § 30.
https://library.partnertax.ai/us-ri/stat/44-14-5
History of Section. P.L. 1942, ch. 1212, art. 7, § 3; P.L. 1943, ch. 1341, § 2; G.L. 1956, § 44-14-5;
P.L. 1958, ch. 17, art. 2, § 1; P.L. 1959, ch. 169, art. 1, § 1; P.L. 1960, ch. 66,
art. 1, § 1; P.L. 1968, ch. 263, art. 6, § 1; P.L. 1970, ch. 139, art. 1, § 3; P.L.
1977, ch. 136, § 1.
https://library.partnertax.ai/us-ri/stat/44-14-6
History of Section. P.L. 1942, ch. 1212, art. 7, § 4; G.L. 1956, § 44-14-6; P.L. 1970, ch. 139, art. 1,
§ 4; P.L. 1989, ch. 378, § 1; P.L. 2016, ch. 142, art. 13, § 12.
https://library.partnertax.ai/us-ri/stat/44-14-7
History of Section. P.L. 1942, ch. 1212, art. 7, § 4; G.L. 1956, § 44-14-7; P.L. 1992, ch. 388, § 4; P.L.
2008, ch. 98, § 41; P.L. 2008, ch. 145, § 41.
https://library.partnertax.ai/us-ri/stat/44-14-8
History of Section. P.L. 1942, ch. 1212, art. 7, § 5; G.L. 1956, § 44-14-8; P.L. 2008, ch. 98, § 41; P.L.
2008, ch. 145, § 41.
https://library.partnertax.ai/us-ri/stat/44-14-9
History of Section. P.L. 1942, ch. 1212, art. 7, § 5; G.L. 1956, § 44-14-9.
https://library.partnertax.ai/us-ri/stat/44-14-10
History of Section. P.L. 1942, ch. 1212, art. 7, § 6; G.L. 1956, § 44-14-10; P.L. 1995, ch. 370, art.
34, § 4.
https://library.partnertax.ai/us-ri/stat/44-14-11
History of Section. P.L. 1942, ch. 1212, art. 7, § 6; P.L. 1943, ch. 1341, § 3; G.L. 1956, § 44-14-11;
P.L. 2021, ch. 162, art. 6, § 12, effective July 6, 2021.
https://library.partnertax.ai/us-ri/stat/44-14-12
History of Section. P.L. 1942, ch. 1212, art. 7, § 6; P.L. 1943, ch. 1341, § 3; G.L. 1956, § 44-14-12.
https://library.partnertax.ai/us-ri/stat/44-14-13
History of Section. P.L. 1942, ch. 1212, art. 7, § 6; P.L. 1943, ch. 1341, § 3; P.L. 1947, ch. 1957, §
1; G.L. 1956, § 44-14-13; P.L. 2024, ch. 158, § 1, effective January 1, 2025; P.L.
2024, ch. 159, § 1, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-11-4
History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-4; P.L.
2014, ch. 145, art. 12, § 15.
https://library.partnertax.ai/us-ri/stat/44-11-4.1
History of Section. P.L. 2014, ch. 145, art. 12, § 16; P.L. 2024, ch. 117, art. 6, § 11, effective January
1, 2025.
https://library.partnertax.ai/us-ri/stat/44-11-5
History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-5.
https://library.partnertax.ai/us-ri/stat/44-11-6
History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-6; P.L.
1975, ch. 188, art. 1, § 1; P.L. 1988, ch. 12, § 1; P.L. 1993, ch. 459, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-7
History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-7; P.L.
1962, ch. 30, § 1; P.L. 1974, ch. 77, § 1; P.L. 1992, ch. 388, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-7.1
History of Section. P.L. 1979, ch. 300, § 1; P.L. 1988, ch. 12, § 1; P.L. 2019, ch. 192, § 4; P.L. 2019,
ch. 215, § 4; P.L. 2025, ch. 183, § 4, effective June 24, 2025; P.L. 2025, ch. 184,
§ 4, effective June 24, 2025.
https://library.partnertax.ai/us-ri/stat/44-11-8
History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-8.
https://library.partnertax.ai/us-ri/stat/44-11-9
History of Section. G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-9.
https://library.partnertax.ai/us-ri/stat/44-11-10
History of Section. G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-10.
https://library.partnertax.ai/us-ri/stat/44-11-11
History of Section. G.L. 1938, ch. 37, § 5; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-11; P.L.
1974, ch. 200, art. 2, § 1; P.L. 1975, ch. 188, art. 1, § 2(a); P.L. 1977, ch. 133,
§ 3; P.L. 1983, ch. 95, § 1; P.L. 1984, ch. 206, art. II, § 1; P.L. 1984 (s.s.), ch.
450, § 2; P.L. 1985, ch. 485, § 1; P.L. 1992, ch. 15, art. 3, § 1; P.L. 2007, ch.
73, art. 7, § 2; P.L. 2007, ch. 73, art. 7, § 14; P.L. 2014, ch. 145, art. 12, § 17;
P.L. 2019, ch. 88, art. 12, § 4; P.L. 2021,
https://library.partnertax.ai/us-ri/stat/44-11-11.1
History of Section. P.L. 1966, ch. 262, § 3; P.L. 1970, ch. 60, §§ 3, 5; P.L. 1977, ch. 182, § 16; P.L.
2000, ch. 246, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-11.2
History of Section. P.L. 1985, ch. 363, § 3.
https://library.partnertax.ai/us-ri/stat/44-11-11.3
History of Section. P.L. 1994, ch. 304, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-12
History of Section. G.L. 1938, ch. 37, § 5; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-12; P.L.
1989, ch. 130, § 2.
https://library.partnertax.ai/us-ri/stat/44-11-13
History of Section. G.L. 1938, ch. 37, § 6; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-13; P.L.
1961, ch. 83, § 1; P.L. 1964, ch. 66, § 2.
https://library.partnertax.ai/us-ri/stat/44-11-14
History of Section. G.L. 1938, ch. 37, § 6; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-14; P.L.
1961, ch. 83, § 1; P.L. 1964, ch. 66, § 3; P.L. 1974, ch. 200, art. 2, § 1; P.L. 1975,
ch. 188, art. 1, § 1; P.L. 1982, ch. 291, § 1; P.L. 1997, ch. 357, § 6; P.L. 2007,
ch. 73, art. 7, § 4; P.L. 2008, ch. 475, § 15; P.L. 2014, ch. 145, art. 12, § 17.
https://library.partnertax.ai/us-ri/stat/44-11-14.1
History of Section. P.L. 1992, ch. 257, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-14.2
History of Section. P.L. 1995, ch. 370, art. 34, § 6.
https://library.partnertax.ai/us-ri/stat/44-11-14.3
History of Section. P.L. 1996, ch. 236, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-14.4
History of Section. P.L. 1996, ch. 258, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-14.5
History of Section. P.L. 1997, ch. 84, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-14.6
History of Section. P.L. 2003, ch. 376, art. 7, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-15
History of Section. G.L. 1938, ch. 37, § 6; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-15; P.L.
2014, ch. 145, art. 12, § 21.
https://library.partnertax.ai/us-ri/stat/44-11-19
History of Section. G.L. 1938, ch. 37, § 9; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-19; P.L.
1964, ch. 59, § 1; P.L. 1992, ch. 388, § 1; P.L. 2019, ch. 88, art. 5, § 7.
https://library.partnertax.ai/us-ri/stat/44-11-20
History of Section. G.L. 1938, ch. 37, § 9; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-20; P.L.
1964, ch. 59, § 2; P.L. 1975, ch. 188, art. 1, § 2(a); P.L. 1984, ch. 206, art. 2,
§ 2; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1987, ch. 57, art. 1, § 1; P.L. 1992, ch.
388, § 1; P.L. 1999, ch. 171, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-21
History of Section. G.L. 1938, ch. 37, § 10; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-21;
P.L. 2013, ch. 25, § 1; P.L. 2013, ch. 39, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-22
History of Section. G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-22.
https://library.partnertax.ai/us-ri/stat/44-11-23
History of Section. G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1 impl. am. P.L. 1956, ch.
3717, § 1; G.L. 1956, § 44-11-23.
https://library.partnertax.ai/us-ri/stat/44-11-24
History of Section. G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-24;
P.L. 1976, ch. 140, § 21.
https://library.partnertax.ai/us-ri/stat/44-11-25
History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-25.
https://library.partnertax.ai/us-ri/stat/44-11-26
History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-26;
P.L. 1975, ch. 188, art. 1, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-26.1
History of Section. P.L. 2017, ch. 371, § 4; P.L. 2017, ch. 376, § 4; P.L. 2024, ch. 148, § 6, effective
January 1, 2025; P.L. 2024, ch. 150, § 6, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-11-27
History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-27.
https://library.partnertax.ai/us-ri/stat/44-11-28
History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-28.
https://library.partnertax.ai/us-ri/stat/44-11-29
History of Section. G.L. 1938, ch. 37, § 13; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-29;
P.L. 1964, ch. 65, § 1; P.L. 2017, ch. 302, art. 8, § 9; P.L. 2025, ch. 183, § 4,
effective June 24, 2025; P.L. 2025, ch. 184, § 4, effective June 24, 2025.
https://library.partnertax.ai/us-ri/stat/44-11-29.1
History of Section. P.L. 1993, ch. 138, art. 35, § 1; P.L. 2011, ch. 151, art. 19, § 16.
https://library.partnertax.ai/us-ri/stat/44-11-30
History of Section. G.L. 1938, ch. 37, § 14; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-30.
https://library.partnertax.ai/us-ri/stat/44-11-31
History of Section. G.L. 1938, ch. 37, § 14; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-31.
https://library.partnertax.ai/us-ri/stat/44-11-32
History of Section. G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-32;
P.L. 1986, ch. 103, § 2.
https://library.partnertax.ai/us-ri/stat/44-11-33
History of Section. G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-33;
P.L. 1986, ch. 103, § 2.
https://library.partnertax.ai/us-ri/stat/44-11-34
History of Section. G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-34;
P.L. 1986, ch. 103, § 2.
https://library.partnertax.ai/us-ri/stat/44-11-35
History of Section. G.L. 1938, ch. 37, § 16; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-35;
P.L. 1964, ch. 59, § 3; P.L. 1976, ch. 140, § 21; P.L. 1982, ch. 388, §§ 3, 8; P.L.
1984, ch. 183, § 3.
https://library.partnertax.ai/us-ri/stat/44-11-36
History of Section. G.L. 1938, ch. 37, § 17; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-36.
https://library.partnertax.ai/us-ri/stat/44-11-37
History of Section. G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-37.
https://library.partnertax.ai/us-ri/stat/44-11-38
History of Section. G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-38;
P.L. 1976, ch. 140, § 21.
https://library.partnertax.ai/us-ri/stat/44-11-39
History of Section. G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-39.
https://library.partnertax.ai/us-ri/stat/44-11-40
History of Section. P.L. 1961, ch. 83, § 2.
https://library.partnertax.ai/us-ri/stat/44-11-41
History of Section. P.L. 1996, ch. 284, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-42
History of Section. P.L. 1998, ch. 112, § 1; P.L. 2001, ch. 175, § 1; Repealed by P.L. 2004, ch. 595,
art. 17, § 4, effective July 30, 2004, and applicable to tax years ending on or after
January 1, 2004. Section 44-11-42 was repealed again by P.L. 2005, ch. 117, art. 16,
§ 1.
https://library.partnertax.ai/us-ri/stat/44-11-43
History of Section. P.L. 2004, ch. 334, § 1; P.L. 2004, ch. 358, § 1.
https://library.partnertax.ai/us-ri/stat/44-11-44
History of Section. P.L. 2009, ch. 68, art. 16, § 4.
https://library.partnertax.ai/us-ri/stat/44-11-45
History of Section. P.L. 2011, ch. 151, art. 19, § 4; Repealed by P.L. 2014, ch. 145, art. 12, § 18, effective
June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-1
History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L.
1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch.
872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L.
1950, ch. 2633, § 1; G.L. 1956, § 44-12-1; P.L. 1969, ch. 197, art. 4, § 1; P.L. 1977,
ch. 133, § 4; P.L. 1992, ch. 15, art. 4, § 2; P.L. 2004, ch. 595, art. 17, § 7; Repealed
by P.L. 2014, ch. 145, art. 12, § 20,
https://library.partnertax.ai/us-ri/stat/44-12-2
History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L.
1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch.
872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L.
1950, ch. 2633, § 1; G.L. 1956, § 44-12-2; Repealed by P.L. 2014, ch. 145, art. 12,
§ 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-3
History of Section. P.L. 1912, ch. 769, § 49; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L.
1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L.
1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-3; Repealed
by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-4
History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L.
1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch.
872, § 1; P.L. 1945, ch. 1567, art. 1, § 2; P.L. 1947, ch. 1887, art. 1, § 3; P.L.
1950, ch. 2633, § 1; G.L. 1956, § 44-12-4; Repealed by P.L. 2014, ch. 145, art. 12,
§ 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-4.1
History of Section. P.L. 1987, ch. 57, art. 2, § 1; P.L. 1993, ch. 459, § 2; Repealed by P.L. 2014, ch.
145, art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-5
History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L.
1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch.
872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L.
1950, ch. 2633, § 1; G.L. 1956, § 44-12-5; P.L. 1992, ch. 388, § 2; Repealed by P.L.
2014, ch. 145, art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-5.1
History of Section. P.L. 1987, ch. 57, art. 2, § 1; P.L. 1992, ch. 388, § 2; Repealed by P.L. 2014, ch.
145, art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-6
History of Section. P.L. 1940, ch. 872, § 1; G.L. 1938, ch. 39, § 1; P.L. 1945, ch. 1567, art. 2, § 1;
P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-6;
Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-7
History of Section. P.L. 1940, ch. 872, § 1; G.L. 1938, ch. 39, § 1; P.L. 1945, ch. 1567, art. 2, § 1;
P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-7;
Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-8
History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L.
1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch.
872, § 2; G.L. 1938, ch. 39, § 2, as enacted by P.L. 1951, ch. 2796, § 1; G.L. 1956,
§ 44-12-8; P.L. 2005, ch. 36, § 32; P.L. 2005, ch. 72, § 32; Repealed by P.L. 2014,
ch. 145, art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-9
History of Section. P.L. 1912, ch. 769, § 49; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L.
1923, ch. 38, § 31; G.L. 1938, ch. 39, §§ 1, 2; P.L. 1940, ch. 872, § 2; P.L. 1951,
ch. 2796, § 1; G.L. 1956, § 44-12-9; Repealed by P.L. 2014, ch. 145, art. 12, § 20,
effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-12-10
History of Section. P.L. 1912, ch. 769, § 49; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L.
1923, ch. 38, § 31; G.L. 1938, ch. 39, §§ 1, 2; P.L. 1940, ch. 872, § 2; P.L. 1951,
ch. 2796, § 1; G.L. 1956, § 44-12-10; P.L. 1976, ch. 140, § 22; P.L. 1982, ch. 388,
§ 22; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
https://library.partnertax.ai/us-ri/stat/44-14-14
History of Section. P.L. 1942, ch. 1212, art. 7, § 6; P.L. 1943, ch. 1341, § 3; P.L. 1947, ch. 1957, §
1; G.L. 1956, § 44-14-14.
https://library.partnertax.ai/us-ri/stat/44-14-14.1
History of Section. P.L. 1995, ch. 370, art. 34, § 5; P.L. 2024, ch. 158, § 1, effective January 1, 2025;
P.L. 2024, ch. 159, § 1, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-14-14.2
History of Section. P.L. 1995, ch. 370, art. 34, § 5.
https://library.partnertax.ai/us-ri/stat/44-14-14.3
History of Section. P.L. 1995, ch. 370, art. 34, § 5.
https://library.partnertax.ai/us-ri/stat/44-14-14.4
History of Section. P.L. 1995, ch. 370, art. 34, § 5.
https://library.partnertax.ai/us-ri/stat/44-14-14.5
History of Section. P.L. 1995, ch. 370, art. 34, § 5.
https://library.partnertax.ai/us-ri/stat/44-14-15
History of Section. P.L. 1942, ch. 1212, art. 7, § 6; G.L. 1956, § 44-14-15; P.L. 1994, ch. 93, § 3.
https://library.partnertax.ai/us-ri/stat/44-14-16
History of Section. P.L. 1942, ch. 1212, art. 7, § 17; G.L. 1956, § 44-14-16.
https://library.partnertax.ai/us-ri/stat/44-14-17
History of Section. P.L. 1942, ch. 1212, art. 7, § 7; G.L. 1956, § 44-14-17.
https://library.partnertax.ai/us-ri/stat/44-14-18
History of Section. P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-18.
https://library.partnertax.ai/us-ri/stat/44-14-19
History of Section. P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-19; P.L. 1992, ch. 388, § 4.
https://library.partnertax.ai/us-ri/stat/44-14-19.1
History of Section. P.L. 1977, ch. 136, § 2; P.L. 1987, ch. 57, art. 4, § 1; P.L. 1992, ch. 388, § 4;
P.L. 1997, ch. 106, § 1.
https://library.partnertax.ai/us-ri/stat/44-14-19.2
History of Section. P.L. 1997, ch. 106, § 2.
https://library.partnertax.ai/us-ri/stat/44-14-20
History of Section. P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-20; P.L. 1992, ch. 388, § 4.
https://library.partnertax.ai/us-ri/stat/44-14-21
History of Section. P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-21.
https://library.partnertax.ai/us-ri/stat/44-14-22
History of Section. P.L. 1942, ch. 1212, art. 7, § 9; G.L. 1956, § 44-14-22.
https://library.partnertax.ai/us-ri/stat/44-14-23
History of Section. P.L. 1942, ch. 1212, art. 7, § 10; G.L. 1956, § 44-14-23.
https://library.partnertax.ai/us-ri/stat/44-14-24
History of Section. P.L. 1942, ch. 1212, art. 7, § 11; G.L. 1956, § 44-14-24.
https://library.partnertax.ai/us-ri/stat/44-14-25
History of Section. P.L. 1942, ch. 1212, art. 7, § 11; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956,
§ 44-14-25.
https://library.partnertax.ai/us-ri/stat/44-14-26
History of Section. P.L. 1942, ch. 1212, art. 7, § 11; G.L. 1956, § 44-14-26; P.L. 1976, ch. 140, § 24.
https://library.partnertax.ai/us-ri/stat/44-14-27
History of Section. P.L. 1942, ch. 1212, art. 7, § 12; G.L. 1956, § 44-14-27.
https://library.partnertax.ai/us-ri/stat/44-14-28
History of Section. P.L. 1942, ch. 1212, art. 7, § 12; G.L. 1956, § 44-14-28.
https://library.partnertax.ai/us-ri/stat/44-14-29
History of Section. P.L. 1942, ch. 1212, art. 7, § 12; G.L. 1956, § 44-14-29.
https://library.partnertax.ai/us-ri/stat/44-14-30
History of Section. P.L. 1942, ch. 1212, art. 7, § 12; G.L. 1956, § 44-14-30.
https://library.partnertax.ai/us-ri/stat/44-14-31
History of Section. P.L. 1942, ch. 1212, art. 7, § 13; G.L. 1956, § 44-14-31.
https://library.partnertax.ai/us-ri/stat/44-14-32
History of Section. P.L. 1942, ch. 1212, art. 7, § 14; G.L. 1956, § 44-14-32; P.L. 1986, ch. 103, § 4.
https://library.partnertax.ai/us-ri/stat/44-14-33
History of Section. P.L. 1942, ch. 1212, art. 7, § 14; G.L. 1956, § 44-14-33; P.L. 1986, ch. 103, § 4.
https://library.partnertax.ai/us-ri/stat/44-14-34
History of Section. P.L. 1942, ch. 1212, art. 7, § 14; G.L. 1956, § 44-14-34; P.L. 1986, ch. 103, § 4.
https://library.partnertax.ai/us-ri/stat/44-14-35
History of Section. P.L. 1942, ch. 1212, art. 7, § 15; G.L. 1956, § 44-14-35; P.L. 1962, ch. 103, § 1;
P.L. 1993, ch. 459, § 4.
https://library.partnertax.ai/us-ri/stat/44-14-36
History of Section. P.L. 1942, ch. 1212, art. 7, § 16; G.L. 1956, § 44-14-36; P.L. 1976, ch. 140, § 24;
P.L. 1982, ch. 388, §§ 3, 10; P.L. 1984, ch. 183, § 5.
https://library.partnertax.ai/us-ri/stat/44-14-37
History of Section. P.L. 1942, ch. 1212, art. 7, § 18; G.L. 1956, § 44-14-37; P.L. 1976, ch. 140, § 24.
https://library.partnertax.ai/us-ri/stat/44-14-38
History of Section. P.L. 1942, ch. 1212, art. 7, § 20; G.L. 1956, § 44-14-38.
https://library.partnertax.ai/us-ri/stat/44-14-39
History of Section. P.L. 2024, ch. 159, § 2, effective January 1, 2025; P.L. 2024, ch. 158, § 2, effective
January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-15-1
History of Section. G.L. 1938, ch. 40, § 1; P.L. 1942, ch. 1212, art. 8, § 1; P.L. 1943, ch. 1342, § 1;
G.L. 1956, § 44-15-1; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L.
1969, ch. 207, art. 2, § 1; P.L. 1971, ch. 53, art. 2, § 1; P.L. 1972, ch. 155, art.
4, § 1; P.L. 1973, ch. 263, art. 2, § 1; P.L. 1986, ch. 410, § 1; P.L. 1987, ch. 174,
§ 3; P.L. 1988, ch. 269, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-1.1
History of Section. P.L. 1986, ch. 410, § 2; P.L. 1987, ch. 170, § 1; P.L. 1988, ch. 269, § 1; P.L 1992,
ch. 133, art. 29, § 1; P.L. 1995, ch. 370, art. 34, § 3.
https://library.partnertax.ai/us-ri/stat/44-15-1.2
History of Section. P.L. 1986, ch. 410, § 2; P.L. 1987, ch. 170, § 1; P.L. 1992, ch. 133, art. 29, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-2
History of Section. G.L. 1896, ch. 29, §§ 3, 4; P.L. 1908, ch. 1590, §§ 79, 80; G.L. 1909, ch. 39, §§
3, 4; P.L. 1919, ch. 1775, § 1; P.L. 1920, ch. 1905, §§ 1, 2; G.L. 1923, ch. 37, §§
3, 4; G.L. 1938, ch. 40, §§ 1, 2; P.L. 1942, ch. 1212, art. 8, § 1; P.L. 1943, ch.
1342, § 1; G.L. 1956, §§ 44-15-2 to 44-15-4; P.L. 1958, ch. 166, § 1; P.L. 1968, ch.
263, art. 13, § 1; P.L. 1971, ch. 8, art. 4, § 1; P.L. 1984, ch. 393, § 1; P.L. 1986,
ch. 410, § 1; P.L. 1987, ch. 170, § 1
https://library.partnertax.ai/us-ri/stat/44-15-3
History of Section. G.L. 1938, ch. 40, § 2; P.L. 1943, ch. 1342, § 1; P.L. 1944, ch. 1467, § 1; P.L. 1946,
ch. 1801, § 1; P.L. 1947, ch. 1940, § 1; G.L. 1956, § 44-15-5; G.L. 1956, § 44-15-3;
P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1969, ch. 207, art.
2, § 2; Repealed by P.L. 1986, ch. 410, § 3. Section 4 of P.L. 1986, ch. 410 provides
that the repeal of this section by that Act shall take effect upon passage (June 25,
1986), but shall be effective for taxes pa
https://library.partnertax.ai/us-ri/stat/44-15-4
History of Section. P.L. 1942, ch. 1212, art. 8, § 4; P.L. 1943, ch. 1342, § 3; G.L. 1956, § 44-15-6;
G.L. 1956, § 44-15-4; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-5
History of Section. G.L. 1896, ch. 29, §§ 3, 4; P.L. 1908, ch. 1590, §§ 79, 80; G.L. 1909, ch. 39, §§
3, 4; P.L. 1919, ch. 1775, § 1; P.L. 1920, ch. 1905, §§ 1, 2; G.L. 1923, ch. 37, §§
3, 4; G.L. 1938, ch. 40, §§ 1-3; P.L. 1942, ch. 1212, art. 8, § 1; G.L. 1956, §§ 44-15-5,
44-15-7; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1971, ch.
8, art. 4, § 2; P.L. 1986, ch. 410, § 1; P.L. 1992, ch. 133, art. 29, § 1; P.L. 1992,
ch. 388, § 5.
https://library.partnertax.ai/us-ri/stat/44-15-5.1
History of Section. P.L. 1977, ch. 136, § 3; P.L. 1987, ch. 57, art. 5, § 1; P.L. 1992, ch. 388, § 5.
https://library.partnertax.ai/us-ri/stat/44-15-6
History of Section. G.L. 1956, §§ 44-15-5-A, 44-15-6; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1; P.L. 1986, ch. 410, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-7
History of Section. G.L. 1956, §§ 44-15-5-B, 44-15-7; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-8
History of Section. G.L. 1956, §§ 44-15-5-C, 44-15-8; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-9
History of Section. G.L. 1956, §§ 44-15-5-D, 44-15-9; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-10
History of Section. G.L. 1956, §§ 44-15-5-E, 44-15-10; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1; P.L. 1986, ch. 410, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-11
History of Section. G.L. 1956, §§ 44-15-5-F, 44-15-11; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1; P.L. 1986, ch. 103, § 5; P.L. 1986, ch. 410, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-12
History of Section. G.L. 1956, §§ 44-15-5-G, 44-15-12; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1; P.L. 1986, ch. 103, § 5.
https://library.partnertax.ai/us-ri/stat/44-15-13
History of Section. G.L. 1956, §§ 44-15-5-H, 44-15-13; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1; P.L. 1986, ch. 103, § 5.
https://library.partnertax.ai/us-ri/stat/44-15-14
History of Section. G.L. 1956, §§ 44-15-5-I, 44-15-14; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1; P.L. 1986, ch. 410, § 1; P.L. 1993, ch. 459, § 5.
https://library.partnertax.ai/us-ri/stat/44-15-15
History of Section. G.L. 1956, §§ 44-15-5-J, 44-15-15; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1; P.L. 1976, ch. 140, § 25; P.L. 1982, ch. 388, §§ 3, 11; P.L. 1984, ch. 183,
§ 6; P.L. 1985, ch. 150, § 45.
https://library.partnertax.ai/us-ri/stat/44-15-16
History of Section. G.L. 1956, §§ 44-15-5-K, 44-15-16; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art.
13, § 1; P.L. 1976, ch. 140, § 25; P.L. 1986, ch. 410, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-17
History of Section. P.L. 1942, ch. 1212, art. 8, § 3; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L.
1956, §§ 44-15-7, 44-15-9, 44-15-17; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263,
art. 13, § 1; P.L. 2008, ch. 98, § 42; P.L. 2008, ch. 145, § 42.
https://library.partnertax.ai/us-ri/stat/44-15-18
History of Section. P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 410, § 1.
https://library.partnertax.ai/us-ri/stat/44-15-19
History of Section. P.L. 1977, ch. 152, § 1; Repealed by P.L. 1995, ch. 323, § 31, effective July 5, 1995.
https://library.partnertax.ai/us-ri/stat/44-17-1
History of Section. G.L. 1896, ch. 29, §§ 5-7; P.L. 1899, ch. 665, § 1; P.L. 1900, ch. 791, § 1; P.L.
1908, ch. 1589, § 1; G.L. 1909, ch. 39, §§ 5-7; P.L. 1910, ch. 574, § 1; P.L. 1912,
ch. 769, § 36; P.L. 1921, ch. 2039, §§ 1, 2; G.L. 1923, ch. 37, §§ 5-7; P.L. 1926,
ch. 809, § 2; P.L. 1936, ch. 2283, § 1; G.L. 1938, ch. 41, §§ 1-3; P.L. 1940, ch.
874, § 1; G.L. 1956, § 44-17-1; P.L. 1960, ch. 2, § 1; P.L. 1994, ch. 432, § 1; P.L.
2007, ch. 73, art. 28, § 4; P.L. 2008, ch.
https://library.partnertax.ai/us-ri/stat/44-17-1.1
History of Section. P.L. 1989, ch. 45, § 1; P.L. 1989, ch. 143, § 1.
https://library.partnertax.ai/us-ri/stat/44-17-2
History of Section. G.L. 1896, ch. 29, §§ 5, 6, 11; P.L. 1899, ch. 665, § 1; P.L. 1900, ch. 791, § 1;
P.L. 1908, ch. 1589, § 1; G.L. 1909, ch. 39, §§ 5, 6, 11; P.L. 1910, ch. 574, § 1;
P.L. 1912, ch. 769, § 36; P.L. 1921, ch. 2039, §§ 1, 2; G.L. 1923, ch. 37, §§ 5, 6,
11; P.L. 1936, ch. 2283, § 1; G.L. 1938, ch. 41, §§ 1, 2, 5; P.L. 1939, ch. 659, §
2; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-2; P.L. 2007, ch. 73, art. 28, § 5.
https://library.partnertax.ai/us-ri/stat/44-17-3
History of Section. G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-3.
https://library.partnertax.ai/us-ri/stat/44-17-4
History of Section. G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-4; P.L. 1992,
ch. 388, § 6.
https://library.partnertax.ai/us-ri/stat/44-17-4.1
History of Section. P.L. 1981, ch. 239, § 1; P.L. 1987, ch. 57, art. 6, § 1; P.L. 1992, ch. 388, § 6.
https://library.partnertax.ai/us-ri/stat/44-17-4.2
History of Section. P.L. 1987, ch. 57, art. 6, § 1; P.L. 1993, ch. 459, § 6.
https://library.partnertax.ai/us-ri/stat/44-17-5
History of Section. G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-5; P.L. 1976,
ch. 140, § 26; P.L. 1982, ch. 388, §§ 3, 12; P.L. 1984, ch. 183, § 7; P.L. 1985, ch.
150, § 46.
https://library.partnertax.ai/us-ri/stat/44-17-6
History of Section. G.L. 1923, ch. 37, § 22; P.L. 1929, ch. 1428, § 1; G.L. 1938, ch. 41, §§ 2, 6; P.L.
1940, ch. 874, § 1; G.L. 1956, § 44-17-6; P.L. 1988, ch. 267, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-19
History of Section. P.L. 1947, ch. 1887, art. 2, § 41; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L.
1956, § 44-19-19; P.L. 1992, ch. 388, § 7.
https://library.partnertax.ai/us-ri/stat/44-19-20
History of Section. P.L. 1947, ch. 1887, art. 2, § 42; G.L. 1956, § 44-19-20; P.L. 1974, ch. 81, § 1;
P.L. 1992, ch. 388, § 7.
https://library.partnertax.ai/us-ri/stat/44-19-20.1
History of Section. P.L. 1982, ch. 159, § 2; P.L. 1983, ch. 104, § 2.
https://library.partnertax.ai/us-ri/stat/44-19-21
History of Section. P.L. 1947, ch. 1887, art. 2, § 43; G.L. 1956, § 44-19-21; R.P.L. 1957, ch. 85, § 1;
P.L. 1958, ch. 148, § 1; P.L. 1959, ch. 159, § 1; P.L. 1973, ch. 263, art. 4, § 1;
P.L. 1974, ch. 21, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-22
History of Section. P.L. 1947, ch. 1887, art. 2, § 44; G.L. 1956, § 44-19-22; P.L. 2017, ch. 302, art.
8, § 11.
https://library.partnertax.ai/us-ri/stat/44-19-23
History of Section. P.L. 1947, ch. 1887, art. 2, § 45; G.L. 1956, § 44-19-22; P.L. 1973, ch. 263, art.
4, § 2; P.L. 1974, ch. 229, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-24
History of Section. P.L. 1947, ch. 1887, art. 2, § 46; G.L. 1956, § 44-19-24.
https://library.partnertax.ai/us-ri/stat/44-19-25
History of Section. P.L. 1947, ch. 1887, art. 2, § 46; G.L. 1956, § 44-19-25; P.L. 1976, ch. 140, § 27;
P.L. 1995, ch. 377, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-26
History of Section. P.L. 1947, ch. 1887, art. 2, § 46; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L.
1956, § 44-19-26.
https://library.partnertax.ai/us-ri/stat/44-19-27
History of Section. P.L. 1947, ch. 1887, art. 2, § 47; G.L. 1956, § 44-19-27; P.L. 1966, ch. 84, § 1;
P.L. 1978, ch. 166, § 3.
https://library.partnertax.ai/us-ri/stat/44-19-27.1
History of Section. P.L. 1966, ch. 84, § 2.
https://library.partnertax.ai/us-ri/stat/44-19-27.2
History of Section. P.L. 1966, ch. 84, § 2.
https://library.partnertax.ai/us-ri/stat/44-19-27.3
History of Section. P.L. 1966, ch. 84, § 2.
https://library.partnertax.ai/us-ri/stat/44-19-27.4
History of Section. P.L. 1966, ch. 84, § 2; P.L. 1976, ch. 140, § 27.
https://library.partnertax.ai/us-ri/stat/44-19-28
History of Section. P.L. 1947, ch. 1887, art. 2, § 48; G.L. 1956, § 44-19-28.
https://library.partnertax.ai/us-ri/stat/44-19-29
History of Section. P.L. 1947, ch. 1887, art. 2, § 49; G.L. 1956, § 44-19-29.
https://library.partnertax.ai/us-ri/stat/44-19-30
History of Section. P.L. 1947, ch. 1887, art. 2, § 50; G.L. 1956, § 44-19-30; P.L. 1986, ch. 370, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-30.1
History of Section. P.L. 1990, ch. 131, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-31
History of Section. P.L. 1947, ch. 1887, art. 2, § 51; G.L. 1956, § 44-19-31; P.L. 1978, ch. 166, § 3;
P.L. 1986, ch. 103, § 6; P.L. 2017, ch. 302, art. 8, § 11.
https://library.partnertax.ai/us-ri/stat/44-19-32
History of Section. P.L. 1947, ch. 1887, art. 2, § 52; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956,
§ 44-19-32.
https://library.partnertax.ai/us-ri/stat/44-19-33
History of Section. P.L. 1947, ch. 1887, art. 2, § 53; G.L. 1956, § 44-19-33.
https://library.partnertax.ai/us-ri/stat/44-19-34
History of Section. P.L. 1962, ch. 64, § 1; P.L. 1966, ch. 131, § 2.
https://library.partnertax.ai/us-ri/stat/44-19-35
History of Section. P.L. 1962, ch. 92, § 1; P.L. 1967, ch. 179, art. 2, § 12.
https://library.partnertax.ai/us-ri/stat/44-19-36
History of Section. P.L. 1962, ch. 92, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-37
History of Section. P.L. 1962, ch. 92, § 1; P.L. 1988, ch. 268, § 1; P.L. 1988, ch. 504, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-38
History of Section. P.L. 1962, ch. 92, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-39
History of Section. P.L. 1966, ch. 263, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-40
History of Section. P.L. 1991, ch. 44, art. 36, § 1; P.L. 1992, ch. 133, art. 50, § 1; P.L. 1993, ch.
138, art. 4, § 1; P.L. 1994, ch. 70, art. 4, § 1; P.L. 1995, ch. 370, art. 3, § 1;
P.L. 1996, ch. 100, art. 3, § 1; P.L. 1997, ch. 30, art. 3, § 1; P.L. 1998, ch. 31,
art. 2, § 1; P.L. 1999, ch. 31, art. 3, § 1; P.L. 2000, ch. 55, art. 3, § 3.
https://library.partnertax.ai/us-ri/stat/44-19-41
History of Section. P.L. 2001, ch. 194, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-42
History of Section. P.L. 2014, ch. 145, art. 12, § 8; P.L. 2017, ch. 302, art. 8, § 11.
https://library.partnertax.ai/us-ri/stat/44-19-43
History of Section. P.L. 2015, ch. 141, art. 11, § 9.
https://library.partnertax.ai/us-ri/stat/44-20-1
History of Section. P.L. 1939, ch. 663, § 1; P.L. 1940, ch. 875, § 1; P.L. 1948, ch. 2092, § 1; P.L. 1948,
ch. 2094, § 2; G.L. 1956, § 44-20-1; P.L. 1968, ch. 263, art. 8, §§ 2, 3; P.L. 1978,
ch. 167, § 3; P.L. 1988, ch. 129, art. 13, § 1; P.L. 1991, ch. 6, art. 27, § 1; P.L.
2006, ch. 246, art. 30, § 16; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L.
2008, ch. 104, § 1; P.L. 2011, ch. 257, § 1; P.L. 2012, ch. 241, art. 21, § 6; P.L.
2017, ch. 302, art. 8, § 15; P.L. 201
https://library.partnertax.ai/us-ri/stat/44-20.1-1
History of Section. P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2; P.L. 2010, ch. 239, § 43.
https://library.partnertax.ai/us-ri/stat/44-20.1-2
History of Section. P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
https://library.partnertax.ai/us-ri/stat/44-20.1-4
History of Section. P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2; P.L. 2024, ch. 117, art. 6, § 19,
effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20.1-5
History of Section. P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
https://library.partnertax.ai/us-ri/stat/44-20.1-6
History of Section. P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
https://library.partnertax.ai/us-ri/stat/44-20.1-7
History of Section. P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
https://library.partnertax.ai/us-ri/stat/44-20.1-8
History of Section. P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
https://library.partnertax.ai/us-ri/stat/44-20.1-9
History of Section. P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
https://library.partnertax.ai/us-ri/stat/44-20-2
History of Section. P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L.
1956, § 44-20-2; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 2007,
ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2024,
ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20.2-1
History of Section. P.L. 2008, ch. 104, § 2; P.L. 2010, ch. 239, § 44; P.L. 2012, ch. 241, art. 21, §
8.
https://library.partnertax.ai/us-ri/stat/44-20.2-2
History of Section. P.L. 2008, ch. 104, § 2.
https://library.partnertax.ai/us-ri/stat/44-20-3
History of Section. P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L.
1956, § 44-20-3; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1996,
ch. 321, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2017, ch. 302, art. 8, § 15;
P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20.3-1
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-2
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-3
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-4
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-5
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-6
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-7
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-8
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-9
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-10
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-11
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-12
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-13
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-14
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20.3-15
History of Section. P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-20-4
History of Section. P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L.
1956, § 44-20-4; P.L. 1960, ch. 74, § 23; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007,
ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2024, ch. 117, art. 6, § 16, effective
January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-4.1
History of Section. P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2009, ch. 335, § 1; P.L. 2009,
ch. 336, § 1; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2017, ch. 302, art. 8, § 15;
P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-5
History of Section. P.L. 1948, ch. 2093, § 1; P.L. 1951, ch. 2867, § 2; P.L. 1952, ch. 3007, § 2; G.L.
1956, § 44-20-5; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1991,
ch. 6, art. 27, § 1; P.L. 2004, ch. 595, art. 7, § 1; P.L. 2007, ch. 246, § 3; P.L.
2007, ch. 250, § 3; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025; P.L.
2025, ch. 183, § 7, effective June 24, 2025; P.L. 2025, ch. 184, § 7, effective June
24, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-6
History of Section. P.L. 1939, ch. 663, § 3; impl. am. P.L. 1948, ch. 2093, § 1; G.L. 1956, § 44-20-6;
repealed by P.L. 2024, ch. 117, art. 6, § 18, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-7
History of Section. P.L. 1939, ch. 663, § 3; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-7;
P.L. 1960, ch. 74, § 23; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3;
P.L. 1991, ch. 6, art. 27, § 1; P.L. 1999, ch. 354, § 31.
https://library.partnertax.ai/us-ri/stat/44-17-11
History of Section. G.L. 1896, ch. 29, § 8; G.L. 1909, ch. 39, § 8; G.L. 1923, ch. 37, § 8; P.L. 1926,
ch. 809, § 3; P.L. 1929, ch. 1428, § 2; G.L. 1938, ch. 41, §§ 4, 5; P.L. 1940, ch.
874, § 1; P.L. 1942, ch. 1155, § 1; G.L. 1956, § 44-17-11; P.L. 1960, ch. 2, § 2;
P.L. 1988, ch. 267, § 1; P.L. 1992, ch. 388, § 6.
https://library.partnertax.ai/us-ri/stat/44-18-1
History of Section. P.L. 1947, ch. 1887, art. 2, § 1; G.L. 1956, § 44-18-1.
https://library.partnertax.ai/us-ri/stat/44-18.1-1
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-1.1
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-2
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-3
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-4
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-5
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-6
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-7
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-8
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-9
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-10
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-11
History of Section. P.L. 2006, ch. 246, art. 30, § 12; P.L. 2007, ch. 6, § 6.
https://library.partnertax.ai/us-ri/stat/44-18.1-12
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-13
History of Section. P.L. 2006, ch. 246, art. 30, § 12; Repealed by P.L. 2007, ch. 6, § 5, effective March
14, 2007.
https://library.partnertax.ai/us-ri/stat/44-18.1-14
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-15
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-16
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-17
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-18
History of Section. P.L. 2006, ch. 246, art. 30, § 12; P.L. 2007, ch. 6, § 6.
https://library.partnertax.ai/us-ri/stat/44-18.1-19
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-20
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-21
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-22
History of Section. P.L. 2006, ch. 246, art. 30, § 12; P.L. 2007, ch. 6, § 6.
https://library.partnertax.ai/us-ri/stat/44-18.1-23
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-24
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-25
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-26
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-27
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-28
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-29
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-30
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-31
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-32
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-33
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-34
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-35
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-36
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-37
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18.1-38
History of Section. P.L. 2006, ch. 246, art. 30, § 12.
https://library.partnertax.ai/us-ri/stat/44-18-2
History of Section. P.L. 1947, ch. 1887, art. 9, part 3, § 1; G.L. 1956, § 44-18-2; P.L. 1988, ch. 84,
§ 96.
https://library.partnertax.ai/us-ri/stat/44-18.2-1
History of Section. P.L. 2017, ch. 302, art. 8, § 18.
https://library.partnertax.ai/us-ri/stat/44-18.2-2
History of Section. P.L. 2017, ch. 302, art. 8, § 18; P.L. 2019, ch. 11, § 2; P.L. 2019, ch. 12, § 2;
P.L. 2019, ch. 88, art. 5, § 10.
https://library.partnertax.ai/us-ri/stat/44-18.2-3
History of Section. P.L. 2017, ch. 302, art. 8, § 18; P.L. 2019, ch. 11, § 3; P.L. 2019, ch. 12, § 3;
P.L. 2019, ch. 88, art. 5, § 10.
https://library.partnertax.ai/us-ri/stat/44-18.2-4
History of Section. P.L. 2017, ch. 302, art. 8, § 18; P.L. 2019, ch. 11, § 4; P.L. 2019, ch. 12, § 4.
https://library.partnertax.ai/us-ri/stat/44-18.2-5
History of Section. P.L. 2017, ch. 302, art. 8, § 18; P.L. 2018, ch. 346, § 29; P.L. 2019, ch. 11, § 5;
P.L. 2019, ch. 12, § 5.
https://library.partnertax.ai/us-ri/stat/44-18.2-6
History of Section. P.L. 2017, ch. 302, art. 8, § 18; P.L. 2019, ch. 11, § 6; P.L. 2019, ch. 12, § 6.
https://library.partnertax.ai/us-ri/stat/44-18.2-7
History of Section. P.L. 2017, ch. 302, art. 8, § 18.
https://library.partnertax.ai/us-ri/stat/44-18.2-8
History of Section. P.L. 2017, ch. 302, art. 8, § 18.
https://library.partnertax.ai/us-ri/stat/44-18.2-9
History of Section. P.L. 2017, ch. 302, art. 8, § 18.
https://library.partnertax.ai/us-ri/stat/44-18.2-10
History of Section. P.L. 2017, ch. 302, art. 8, § 18.
https://library.partnertax.ai/us-ri/stat/44-18-3
History of Section. P.L. 1947, ch. 1887, art. 2, § 2; G.L. 1956, § 44-18-3.
https://library.partnertax.ai/us-ri/stat/44-18-4
History of Section. P.L. 1947, ch. 1887, art. 2, § 3; G.L. 1956, § 44-18-4.
https://library.partnertax.ai/us-ri/stat/44-18-5
History of Section. P.L. 1947, ch. 1887, art. 2, § 4; G.L. 1956, § 44-18-5.
https://library.partnertax.ai/us-ri/stat/44-18-6
History of Section. P.L. 1947, ch. 1887, art. 2, § 5; G.L. 1956, § 44-18-6; P.L. 2006, ch. 246, art. 30,
§ 9.
https://library.partnertax.ai/us-ri/stat/44-18-7
History of Section. P.L. 1947, ch. 1887, art. 2, § 6; G.L. 1956, § 44-18-7; P.L. 1967, ch. 179, art. 2,
§ 1; P.L. 1973, ch. 263, art. 7, § 1; P.L. 1981, ch. 151, § 1; P.L. 1989, ch. 126,
art. 44, § 1; P.L. 1999, ch. 441, § 1; P.L. 2002, ch. 65, art. 16, § 7; P.L. 2005,
ch. 365, § 3; P.L. 2006, ch. 246, art. 30, § 9; P.L. 2007, ch. 6, § 4; P.L. 2011,
ch. 151, art. 19, § 23; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2018, ch. 47, art.
4, § 10; P.L. 2019, ch. 88, art. 5, § 9; P.L. 2020,
https://library.partnertax.ai/us-ri/stat/44-18-7.1
History of Section. P.L. 2006, ch. 246, art. 30, § 10; P.L. 2007, ch. 6, § 4; P.L. 2017, ch. 302, art.
8, § 10; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5, § 9; P.L. 2020,
ch. 12, § 1; P.L. 2020, ch. 17, § 1.
https://library.partnertax.ai/us-ri/stat/44-18-7.2
History of Section. P.L. 2006, ch. 246, art. 30, § 10.
https://library.partnertax.ai/us-ri/stat/44-18-7.3
History of Section. P.L. 2012, ch. 241, art. 21, § 4; P.L. 2015, ch. 141, art. 11, § 4; P.L. 2016, ch.
142, art. 13, § 14; P.L. 2017, ch. 451, § 20; P.L. 2018, ch. 47, art. 4, § 10; P.L.
2019, ch. 88, art. 5, § 9; P.L. 2025, ch. 278, art. 5, § 6, effective October 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-18-8
History of Section. P.L. 1947, ch. 1887, art. 2, § 7; G.L. 1956, § 44-18-8; P.L. 1967, ch. 179, art. 2,
§ 2; P.L. 1977, ch. 135, § 1; P.L. 1989, ch. 126, art. 44, § 1; P.L. 2006, ch. 246,
art. 30, § 9; P.L. 2007, ch. 6, § 4; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012,
ch. 241, art. 21, § 3; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5,
§ 9.
https://library.partnertax.ai/us-ri/stat/44-18-9
History of Section. P.L. 1947, ch. 1887, art. 2, § 8; G.L. 1956, § 44-18-9.
https://library.partnertax.ai/us-ri/stat/44-18-10
History of Section. P.L. 1947, ch. 1887, art. 2, § 9; G.L. 1956, § 44-18-10.
https://library.partnertax.ai/us-ri/stat/44-18-11
History of Section. P.L. 1947, ch. 1887, art. 2, § 10; G.L. 1956, § 44-18-11.
https://library.partnertax.ai/us-ri/stat/44-18-12
History of Section. P.L. 1947, ch. 1887, art. 2, § 11; G.L. 1956, § 44-18-12; P.L. 1965, ch. 147, § 1;
P.L. 1967, ch. 179, art. 2, § 3; P.L. 1973, ch. 263, art. 7, § 2; P.L. 1981, ch. 151,
§ 1; P.L. 1985, ch. 296, § 1; P.L. 1989, ch. 126, art. 44, § 1; P.L. 1989, ch. 231,
§ 1; P.L. 2006, ch. 246, art. 30, § 9; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012,
ch. 241, art. 21, § 3.
https://library.partnertax.ai/us-ri/stat/44-18-12.1
History of Section. P.L. 2006, ch. 246, art. 30, § 10.
https://library.partnertax.ai/us-ri/stat/44-18-13
History of Section. P.L. 1947, ch. 1887, art. 2, § 12; G.L. 1956, § 44-18-13; P.L. 1977, ch. 135, § 1;
P.L. 2006, ch. 246, art. 30, § 9.
https://library.partnertax.ai/us-ri/stat/44-18-14
History of Section. P.L. 1947, ch. 1887, art. 2, § 13; G.L. 1956, § 44-18-14.
https://library.partnertax.ai/us-ri/stat/44-18-15
History of Section. P.L. 1947, ch. 1887, art. 2, § 14; G.L. 1956, § 44-18-15; P.L. 1967, ch. 179, art.
2, § 4; P.L. 1990, ch. 514, § 1; P.L. 2009, ch. 68, art. 16, § 8; P.L. 2011, ch. 151,
art. 19, § 24; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2018, ch. 47, art. 4, § 10;
P.L. 2019, ch. 88, art. 5, § 9; P.L. 2019, ch. 308, art. 2, § 13.
https://library.partnertax.ai/us-ri/stat/44-18-15.1
History of Section. P.L. 1978, ch. 166, § 2; P.L. 1981, ch. 234, § 1.
https://library.partnertax.ai/us-ri/stat/44-18-15.2
History of Section. P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63; P.L. 2019, ch. 11, § 7;
P.L. 2019, ch. 12, § 7; P.L. 2019, ch. 88, art. 5, § 9.
https://library.partnertax.ai/us-ri/stat/44-18-16
History of Section. P.L. 1947, ch. 1887, art. 2, § 15; G.L. 1956, § 44-18-16; P.L. 2006, ch. 246, art.
30, § 9.
https://library.partnertax.ai/us-ri/stat/44-18-17
History of Section. P.L. 1947, ch. 1887, art. 2, § 16; G.L. 1956, § 44-18-17; P.L. 2006, ch. 246, art.
30, § 9.
https://library.partnertax.ai/us-ri/stat/44-18-18
History of Section. P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch.
3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2,
§ 1; P.L. 1955, ch. 3521, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956, § 44-18-18;
R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1959, ch. 169,
art. 3, § 1; P.L. 1960, ch. 64, § 1; P.L. 1964, ch. 234, § 1; P.L. 1965, ch. 232,
art. 4, § 1; P.L. 1967, ch. 179, art. 2, §
https://library.partnertax.ai/us-ri/stat/44-18-18.1
History of Section. P.L. 2003, ch. 376, art. 7, § 9; P.L. 2004, ch. 498, § 1; P.L. 2006, ch. 246, art.
30, § 9; P.L. 2011, ch. 151, art. 19, § 26; P.L. 2013, ch. 144, art. 9, § 3; P.L.
2014, ch. 528, § 63; P.L. 2019, ch. 88, art. 5, § 9.
https://library.partnertax.ai/us-ri/stat/44-18-19
History of Section. P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch.
3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2,
§ 1; P.L. 1955, ch. 3521, art. 2, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956,
§ 44-18-19; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L.
1964, ch. 234, § 2; P.L. 1967, ch. 179, art. 2, § 6; P.L. 1976, ch. 198, art. IV,
§ 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1990, ch
https://library.partnertax.ai/us-ri/stat/44-18-19.1
History of Section. P.L. 2006, ch. 246, art. 30, § 10.
https://library.partnertax.ai/us-ri/stat/44-18-20
History of Section. P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1951, ch. 2733, art. 2, § 2; P.L. 1952, ch.
3026, art. 2, § 2; P.L. 1953, ch. 3150, art. 2, § 2; P.L. 1954, ch. 3254, art. 2,
§ 2; P.L. 1955, ch. 3521, art. 2, § 2; P.L. 1956, ch. 3739, art. 2, § 2; P.L. 1956,
ch. 3800, § 1; G.L. 1956, § 44-18-20; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958,
ch. 17, art. 7, § 1; P.L. 1958, ch. 175, § 1; P.L. 1959, ch. 169, art. 3, § 2; P.L.
1960, ch. 64, § 2; P.L. 1964, ch. 234, § 3; P.L.
https://library.partnertax.ai/us-ri/stat/44-18-21
History of Section. P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1951, ch. 2733, art. 2, § 2; P.L. 1952, ch.
3026, art. 2, § 2; P.L. 1953, ch. 3150, art. 2, § 2; P.L. 1954, ch. 3254, art. 2,
§ 2; P.L. 1955, ch. 3521, art. 2, § 2; P.L. 1956, ch. 3739, art. 2, § 2; P.L. 1956,
ch. 3800, § 1; G.L. 1956, § 44-18-21; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958,
ch. 17, art. 7, § 1; P.L. 1958, ch. 175, § 2; P.L. 1959, ch. 97, § 1; P.L. 1965, ch.
169, § 2; P.L. 1966, ch. 174, § 2; P.L. 1975, c
https://library.partnertax.ai/us-ri/stat/44-18-22
History of Section. P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1951, ch. 2733, art. 2, § 2; P.L. 1952, ch.
3026, art. 2, § 2; P.L. 1953, ch. 3150, art. 2, § 2; P.L. 1954, ch. 3254, art. 2,
§ 2; P.L. 1955, ch. 3521, art. 2, § 2; P.L. 1956, ch. 3739, art. 2, § 2; P.L. 1956,
ch. 3800, § 1; G.L. 1956, § 44-18-22; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958,
ch. 17, art. 7, § 1; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012, ch. 241, art. 21,
§ 3; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019,
https://library.partnertax.ai/us-ri/stat/44-18-23
History of Section. P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1956, ch. 3800, § 1; G.L. 1956, § 44-18-23;
R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1966, ch. 131,
§ 1; P.L. 1990, ch. 514, § 1; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012, ch. 241,
art. 21, § 3; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5, § 9.
https://library.partnertax.ai/us-ri/stat/44-18-24
History of Section. P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1956, ch. 3800, § 1; G.L. 1956, § 44-18-24;
R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958, ch. 17, art. 7, § 1.
https://library.partnertax.ai/us-ri/stat/44-18-25
History of Section. P.L. 1947, ch. 1887, art. 2, § 27; G.L. 1956, § 44-18-25; P.L. 2006, ch. 246, art.
30, § 9; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012, ch. 241, art. 21, § 3; P.L.
2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5, § 9.
https://library.partnertax.ai/us-ri/stat/44-18-26
History of Section. P.L. 1947, ch. 1887, art. 2, § 28; G.L. 1956, § 44-18-26.
https://library.partnertax.ai/us-ri/stat/44-18-26.1
History of Section. P.L. 1985, ch. 475, § 1.
https://library.partnertax.ai/us-ri/stat/44-18-27
History of Section. P.L. 1947, ch. 1887, art. 2, § 28; G.L. 1956, § 44-18-27; P.L. 1977, ch. 135, § 1.
https://library.partnertax.ai/us-ri/stat/44-18-28
History of Section. P.L. 1947, ch. 1887, art. 2, § 29; G.L. 1956, § 44-18-28.
https://library.partnertax.ai/us-ri/stat/44-18-29
History of Section. P.L. 1947, ch. 1887, art. 2, § 30; G.L. 1956, § 44-18-29; Repealed by P.L. 1988, ch.
84, § 96, effective May 27, 1988.
https://library.partnertax.ai/us-ri/stat/44-18-30
History of Section. P.L. 1947, ch. 1887, art. 2, § 31; P.L. 1948, ch. 2004, § 1; P.L. 1952, ch. 2902,
§ 1; G.L. 1956, § 44-18-30; P.L. 1956, ch. 3792, § 1; P.L. 1958, ch. 175, § 3; P.L.
1959, ch. 49, § 1; P.L. 1959, ch. 77, § 1; P.L. 1961, ch. 130, § 1; P.L. 1964, ch.
117, § 1; P.L. 1965, ch. 91, § 1; P.L. 1966, ch. 262, § 4; P.L. 1967, ch. 79, § 1;
P.L. 1967, ch. 179, art. 2, § 8; P.L. 1968, ch. 263, art. 8, § 15; P.L. 1969, ch.
124, § 1; P.L. 1970, ch. 60, §§ 4, 5; P.L. 1972,
https://library.partnertax.ai/us-ri/stat/44-18-30.1
History of Section. P.L. 1993, ch. 138, art. 36, § 1; P.L. 2017, ch. 302, art. 8, § 10; P.L. 2024, ch.
117, art. 6, § 12, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-18-30a
History of Section. G.L. 1956, § 44-18-30-A; P.L. 1965, ch. 170, § 1; P.L. 1986, ch. 283, § 1.
https://library.partnertax.ai/us-ri/stat/44-18-30b
History of Section. P.L. 1996, ch. 432, § 1; P.L. 1997, ch. 329, § 1; P.L. 1998, ch. 266, § 1; P.L. 1998,
ch. 382, § 1; P.L. 1998, ch. 406, § 1; P.L. 1998, ch. 410, § 1; P.L. 2003, ch. 372,
§ 1; P.L. 2004, ch. 542, § 1; P.L. 2004, ch. 546, § 1; P.L. 2005, ch. 257, § 1; P.L.
2005, ch. 270, § 1; P.L. 2005, ch. 425, § 1; P.L. 2013, ch. 144, art. 9, § 15; P.L.
2014, ch. 528, § 64; P.L. 2025, ch. 183, § 5, effective June 24, 2025; P.L. 2025,
ch. 184, § 5, effective June 24, 2025.
https://library.partnertax.ai/us-ri/stat/44-18-30c
History of Section. P.L. 2002, ch. 110, § 1; P.L. 2003, ch. 250, § 1; P.L. 2003, ch. 287, § 1; P.L. 2004,
ch. 255, § 1; P.L. 2005, ch. 410, § 31.
https://library.partnertax.ai/us-ri/stat/44-18-30d
History of Section. P.L. 2006, ch. 236, § 15; P.L. 2006, ch. 237, § 15; P.L. 2007, ch. 73, art. 7, § 9;
Repealed by P.L. 2008, ch. 100, art. 18, § 3, effective July 1, 2008.
https://library.partnertax.ai/us-ri/stat/44-18-31
History of Section. P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-31.
https://library.partnertax.ai/us-ri/stat/44-18-32
History of Section. P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-32.
https://library.partnertax.ai/us-ri/stat/44-18-33
History of Section. P.L. 1947, ch. 1887, art. 2, § 33; G.L. 1956, § 44-18-33.
https://library.partnertax.ai/us-ri/stat/44-18-34
History of Section. P.L. 1947, ch. 1887, art. 2, § 34; G.L. 1956, § 44-18-34.
https://library.partnertax.ai/us-ri/stat/44-18-35
History of Section. P.L. 1947, ch. 1887, art. 2, § 35; G.L. 1956, § 44-18-35.
https://library.partnertax.ai/us-ri/stat/44-18-36
History of Section. P.L. 1947, ch. 1887, art. 2, § 36; G.L. 1956, § 44-18-36; P.L. 1989, ch. 89, § 1.
https://library.partnertax.ai/us-ri/stat/44-18-37
History of Section. P.L. 1947, ch. 1887, art. 2, § 54; G.L. 1956, § 44-18-37.
https://library.partnertax.ai/us-ri/stat/44-18-38
History of Section. P.L. 1947, ch. 1887, art. 2, § 55; G.L. 1956, § 44-18-38.
https://library.partnertax.ai/us-ri/stat/44-18-39
History of Section. P.L. 1980, ch. 156, § 1; P.L. 1984, ch. 213, § 1; P.L. 1990, ch. 364, § 1; Repealed
by P.L. 1995, ch. 323, § 32, effective June 30, 1995.
https://library.partnertax.ai/us-ri/stat/44-18-40
History of Section. P.L. 1992, ch. 133, art. 51, § 2; P.L. 2012, ch. 302, § 1; P.L. 2012, ch. 351, § 1.
https://library.partnertax.ai/us-ri/stat/44-18-40.1
History of Section. P.L. 1995, ch. 189, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-1
History of Section. P.L. 1947, ch. 1887, art. 2, § 18; G.L. 1956, § 44-19-1; P.L. 1960, ch. 74, § 22;
P.L. 1967, ch. 179, art. 2, § 9; P.L. 1978, ch. 166, § 3; P.L. 1993, ch. 138, art.
39, § 1; P.L. 2021, ch. 162, art. 6, § 6, effective July 1, 2021; P.L. 2021, ch. 309,
§ 1, effective July 1, 2021; P.L. 2021, ch. 310, § 1, effective July 9, 2021.
https://library.partnertax.ai/us-ri/stat/44-19-2
History of Section. P.L. 1947, ch. 1887, art. 2, § 18; G.L. 1956, § 44-19-2; P.L. 1960, ch. 74, § 22;
P.L. 1993, ch. 138, art. 39, § 1; P.L. 2021, ch. 162, art. 6, § 6, effective July
1, 2021; P.L. 2021, ch. 162, art. 6, § 6, effective July 1, 2021; P.L. 2021, ch. 309,
§ 1, effective July 1, 2021; P.L. 2021, ch. 310, § 1, effective July 9, 2021.
https://library.partnertax.ai/us-ri/stat/44-19-3
History of Section. P.L. 1947, ch. 1887, art. 2, § 19; G.L. 1956, § 44-19-3.
https://library.partnertax.ai/us-ri/stat/44-19-4
History of Section. P.L. 1947, ch. 1887, art. 2, § 20; G.L. 1956, § 44-19-4; P.L. 1989, ch. 87, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-5
History of Section. P.L. 1947, ch. 1887, art. 2, § 21; G.L. 1956, § 44-19-5.
https://library.partnertax.ai/us-ri/stat/44-19-5.1
History of Section. P.L. 1981, ch. 159, § 1; P.L. 1990, ch. 314, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-6
History of Section. P.L. 1947, ch. 1887, art. 2, § 22; G.L. 1956, § 44-19-6.
https://library.partnertax.ai/us-ri/stat/44-19-7
History of Section. P.L. 1947, ch. 1887, art. 2, § 24; G.L. 1956, § 44-19-7; P.L. 1967, ch. 179, art.
2, § 10; P.L. 2011, ch. 151, art. 19, § 25; P.L. 2012, ch. 241, art. 21, § 5; P.L.
2018, ch. 47, art. 4, § 11; P.L. 2019, ch. 88, art. 5, § 11.
https://library.partnertax.ai/us-ri/stat/44-19-8
History of Section. P.L. 1947, ch. 1887, art. 2, § 25; G.L. 1956, § 44-19-8.
https://library.partnertax.ai/us-ri/stat/44-19-9
History of Section. P.L. 1947, ch. 1887, art. 2, § 26; G.L. 1956, § 44-19-9; P.L. 1967, ch. 179, art.
2, § 11.
https://library.partnertax.ai/us-ri/stat/44-19-10
History of Section. P.L. 1947, ch. 1887, art. 2, § 37; G.L. 1956, § 44-19-10; P.L. 1966, ch. 86, § 1;
P.L. 1974, ch. 81, § 1; P.L. 1977, ch. 135, § 2; P.L. 1978, ch. 166, § 3; P.L. 1979,
ch. 388, § 1; P.L. 1982, ch. 9, art. 1, § 1; P.L. 1985, ch. 262, § 1; P.L. 1991, ch.
6, art. 3, § 1; P.L. 1993, ch. 54, § 1; P.L. 2006, ch. 246, art. 30, § 11; P.L. 2010,
ch. 239, § 41.
https://library.partnertax.ai/us-ri/stat/44-19-10.1
History of Section. P.L. 2005, ch. 117, art. 16, § 7.
https://library.partnertax.ai/us-ri/stat/44-19-10.2
History of Section. P.L. 2005, ch. 117, art. 16, § 7; P.L. 2009, ch. 5, art. 9, § 5.
https://library.partnertax.ai/us-ri/stat/44-19-10.3
History of Section. P.L. 2009, ch. 68, art. 16, § 9; P.L. 2010, ch. 200, § 1; P.L. 2010, ch. 235, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-11
History of Section. P.L. 1947, ch. 1887, art. 2, § 38; G.L. 1956, § 44-19-11; P.L. 1974, ch. 81, § 1;
P.L. 1992, ch. 388, § 7.
https://library.partnertax.ai/us-ri/stat/44-19-12
History of Section. P.L. 1947, ch. 1887, art. 2, § 38; G.L. 1956, § 44-19-12.
https://library.partnertax.ai/us-ri/stat/44-19-13
History of Section. P.L. 1947, ch. 1887, art. 2, § 38; G.L. 1956, § 44-19-13; P.L. 2019, ch. 192, § 1;
P.L. 2019, ch. 215, § 1; P.L. 2025, ch. 183, § 6, effective June 24, 2025; P.L. 2025,
ch. 184, § 6, effective June 24, 2025.
https://library.partnertax.ai/us-ri/stat/44-19-14
History of Section. P.L. 1947, ch. 1887, art. 2, § 39; G.L. 1956, § 44-19-14; P.L. 1974, ch. 81, § 1;
P.L. 1992, ch. 388, § 7.
https://library.partnertax.ai/us-ri/stat/44-19-15
History of Section. P.L. 1947, ch. 1887, art. 2, § 40; G.L. 1956, § 44-19-15; P.L. 1984, ch. 183, § 8.
https://library.partnertax.ai/us-ri/stat/44-19-15.2
History of Section. P.L. 1995, ch. 378, § 1; P.L. 1998, ch. 436, § 1; P.L. 2000, ch. 339, § 1; P.L. 2000,
ch. 442, § 1.
https://library.partnertax.ai/us-ri/stat/44-19-16
History of Section. P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-16.
https://library.partnertax.ai/us-ri/stat/44-19-17
History of Section. P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-17; P.L. 1962, ch. 102, § 1;
P.L. 1993, ch. 459, § 7.
https://library.partnertax.ai/us-ri/stat/44-19-18
History of Section. P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-18; P.L. 1976, ch. 140, § 27;
P.L. 1982, ch. 388, §§ 3, 13; P.L. 1984, ch. 183, § 8.
https://library.partnertax.ai/us-ri/stat/44-20-8
History of Section. P.L. 1939, ch. 663, § 4; P.L. 1941, ch. 1039, § 1; G.L. 1956, § 44-20-8; P.L. 1968,
ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1988, ch. 84, § 97; P.L. 2007,
ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15.
https://library.partnertax.ai/us-ri/stat/44-20-8.1
History of Section. P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2.
https://library.partnertax.ai/us-ri/stat/44-20-8.2
History of Section. P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2024, ch. 117, art. 6, § 16,
effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-12
History of Section. P.L. 1939, ch. 663, § 6; P.L. 1940, ch. 875, § 2; P.L. 1947, ch. 1887, art. 3, § 1;
G.L. 1956, § 44-20-12; P.L. 1958, ch. 17, art. 4, § 1; P.L. 1960, ch. 77, art. 1,
§ 1; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art. 8, § 4; P.L. 1978,
ch. 167, § 3; P.L. 1981, ch. 152, § 1; P.L. 1982, ch. 9, art. 5, § 1; P.L. 1985, ch.
181, art. 58, § 1; P.L. 1986, ch. 287, art. 28, § 1; P.L. 1988, ch. 129, art. 13,
§ 1; P.L. 1989, ch. 126, art. 17, § 1; P.L. 1993,
https://library.partnertax.ai/us-ri/stat/44-20-12.1
History of Section. P.L. 1989, art. 17, § 2; P.L. 1993, ch. 138, art. 64, § 1; P.L. 1994, ch. 70, art.
13, § 1; P.L. 1995, ch. 370, art. 20, § 1; P.L. 1997, ch. 30, art. 12, § 1; P.L. 2001,
ch. 77, art. 7, § 5; P.L. 2002, ch. 65, art. 16, § 11; P.L. 2003, ch. 376, art. 7,
§ 6; P.L. 2004, ch. 595, art. 3, § 1.
https://library.partnertax.ai/us-ri/stat/44-20-12.2
History of Section. P.L. 2000, ch. 160, § 1; P.L. 2000, ch. 377, § 1; P.L. 2005, ch. 410, § 32; P.L. 2007,
ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168,
§ 1; P.L. 2016, ch. 512, art. 1, § 32.
https://library.partnertax.ai/us-ri/stat/44-20-12.3
History of Section. P.L. 2009, ch. 5, art. 9, § 7.
https://library.partnertax.ai/us-ri/stat/44-20-12.4
History of Section. P.L. 2012, ch. 241, art. 21, § 7.
https://library.partnertax.ai/us-ri/stat/44-20-12.5
History of Section. P.L. 2015, ch. 141, art. 11, § 11.
Notes
Compiler's Notes.
In 2025, the reference to â44-20-1(13)â in subsection (c) of this section was changed to ⧠44-20-1(16)â to reflect the renumbering of the definitions in § 44-20-1 by P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-12.6
History of Section. P.L. 2017, ch. 302, art. 8, § 13.
https://library.partnertax.ai/us-ri/stat/44-20-12.7
History of Section. P.L. 2024, ch. 117, art. 6, § 14, effective September 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-20-13
History of Section. P.L. 1948, ch. 2092, § 2; G.L. 1956, § 44-20-13; P.L. 1958, ch. 17, art. 4, § 1; P.L.
1960, ch. 77, art. 1, § 1; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art.
8, § 5; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1978, ch. 167, § 3; P.L. 1982, ch. 9,
art. 5, § 10; P.L. 1987, ch. 176, § 1; P.L. 1988, ch. 129, art. 13, § 1; P.L. 1989,
ch. 126, art. 17, § 1; P.L. 1993, ch. 138, art. 64, § 1; P.L. 1994, ch. 70, art. 13,
§ 1; P.L. 1995, ch. 370, art. 20, § 1; P.
https://library.partnertax.ai/us-ri/stat/44-20-13.1
History of Section. G.L. 1956, § 44-20-13.1; P.L. 1985, ch. 402, § 2; Repealed by P.L. 1986, ch. 287,
art. 28, § 2, effective June 24, 1986.
https://library.partnertax.ai/us-ri/stat/44-20-13.2
History of Section. P.L. 1992, ch. 133, art. 102, § 3; P.L. 1994, ch. 70, art. 34, § 1; P.L. 2001, ch.
77, art. 7, § 5; P.L. 2005, ch. 117, art. 16, § 6; P.L. 2006, ch. 246, art. 30, §§
15, 16; P.L. 2007, ch. 340, § 1; P.L. 2008, ch. 104, § 1; P.L. 2009, ch. 5, art. 9,
§ 8; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2017, ch. 302, art. 8, § 15; P.L. 2018,
ch. 47, art. 4, § 12; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025;
P.L. 2025, ch. 278, art. 5, § 9, effective Octobe
https://library.partnertax.ai/us-ri/stat/44-20-13.5
History of Section. P.L. 1992, ch. 133, art. 102, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-14
History of Section. P.L. 1948, ch. 2092, § 3; G.L. 1956, § 44-20-14; P.L. 1968, ch. 263, art. 8, § 2;
P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-15
History of Section. P.L. 1948, ch. 2092, § 4; G.L. 1956, § 44-20-15; P.L. 1991, ch. 6, art. 27, § 1; P.L.
2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15; P.L.
2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-16
History of Section. P.L. 1948, ch. 2092, § 5; G.L. 1956, § 44-20-16; P.L. 1968, ch. 263, art. 8, § 6;
P.L. 1978, ch. 167, § 3; P.L. 1991, ch. 6, art. 27, § 1.
https://library.partnertax.ai/us-ri/stat/44-20-16.1
History of Section. P.L. 1974, ch. 286, § 1; Repealed by P.L. 1978, ch. 167, § 2.
https://library.partnertax.ai/us-ri/stat/44-20-17
History of Section. P.L. 1948, ch. 2092, § 6; G.L. 1956, § 44-20-17; P.L. 1972, ch. 155, art. 5, § 1;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2014, ch. 151, § 1; P.L. 2014,
ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32.
https://library.partnertax.ai/us-ri/stat/44-20-18
History of Section. P.L. 1939, ch. 663, § 7; impl. am. P.L. 1940, ch. 875, § 1; P.L. 1947, ch. 1887, art.
3, § 2; G.L. 1956, § 44-20-18; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-19
History of Section. P.L. 1939, ch. 663, § 7; P.L. 1947, ch. 1887, art. 3, § 2; G.L. 1956, § 44-20-19;
P.L. 1958, ch. 17, art. 4, § 2; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263,
art. 8, § 7; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1991, ch. 6, art. 27, § 1; P.L.
1993, ch. 138, art. 85, § 2; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-20
History of Section. P.L. 1939, ch. 663, § 8; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-20;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-21
History of Section. P.L. 1939, ch. 663, § 9; P.L. 1941, ch. 1039, § 2; G.L. 1956, § 44-20-21; P.L. 1958,
ch. 17, art. 4, § 3; P.L. 1968, ch. 263, art. 8, § 7; P.L. 1978, ch. 167, § 3; P.L.
2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-22
History of Section. P.L. 1939, ch. 663, § 9; P.L. 1941, ch. 1039, § 2; G.L. 1956, § 44-20-22; P.L. 1958,
ch. 17, art. 4, § 3; P.L. 1968, ch. 263, art. 8, § 7; P.L. 1975, ch. 260, art. 6,
§ 1; P.L. 1991, ch. 6, art. 27, § 1.
https://library.partnertax.ai/us-ri/stat/44-20-23
History of Section. P.L. 1939, ch. 663, § 10; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-23;
P.L. 1968, ch. 263, art. 8, § 8; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3;
P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-24
History of Section. P.L. 1939, ch. 663, § 10; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-24;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-25
History of Section. P.L. 1939, ch. 663, § 10; G.L. 1956, § 44-20-25.
https://library.partnertax.ai/us-ri/stat/44-20-26
History of Section. P.L. 1939, ch. 663, § 10; G.L. 1956, § 44-20-26; P.L. 2005, ch. 36, § 33; P.L. 2005,
ch. 72, § 33; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-27
History of Section. P.L. 1939, ch. 663, § 10; G.L. 1956, § 44-20-27; Repealed by P.L. 2007, ch. 246, §
1, and by P.L. 2007, ch. 250, § 1, effective October 1, 2007.
https://library.partnertax.ai/us-ri/stat/44-20-28
History of Section. P.L. 1939, ch. 663, § 11; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-28;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-28.1
History of Section. P.L. 2002, ch. 59, § 1; P.L. 2002, ch. 65, art. 8, § 3; P.L. 2002, ch. 67, § 6.
https://library.partnertax.ai/us-ri/stat/44-20-29
History of Section. P.L. 1939, ch. 663, § 12; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-29;
Repealed by P.L. 2007, ch. 246, § 1, and by P.L. 2007, ch. 250, § 1, effective October
1, 2007.
https://library.partnertax.ai/us-ri/stat/44-20-30
History of Section. P.L. 1939, ch. 663, § 13; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-30;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-31
History of Section. P.L. 1939, ch. 663, § 14; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-31;
P.L. 1996, ch. 321, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-32
History of Section. P.L. 1939, ch. 663, § 15; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-32;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-33
History of Section. P.L. 1939, ch. 663, § 16; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-33;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15;
P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-33.1
History of Section. P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2.
https://library.partnertax.ai/us-ri/stat/44-20-34
History of Section. P.L. 1939, ch. 663, § 16; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-34.
https://library.partnertax.ai/us-ri/stat/44-20-35
History of Section. P.L. 1939, ch. 663, § 16; G.L. 1956, § 44-20-35; P.L. 1972, ch. 155, art. 5, § 1;
P.L. 1978, ch. 140, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2014,
ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2017, ch. 302, art. 8, § 15; P.L. 2024,
ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-36
History of Section. P.L. 1939, ch. 663, § 17; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-36;
P.L. 1972, ch. 155, art. 5, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-37
History of Section. P.L. 1939, ch. 663, § 18; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-37;
P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3;
P.L. 2012, ch. 324, § 77.
https://library.partnertax.ai/us-ri/stat/44-20-38
History of Section. P.L. 1939, ch. 663, § 19; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-38;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-39
History of Section. P.L. 1939, ch. 663, § 20; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-39;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 241, art. 21, § 6;
P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32.
https://library.partnertax.ai/us-ri/stat/44-20-40
History of Section. P.L. 1939, ch. 663, § 21; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-40;
P.L. 1968, ch. 263, art. 8, § 9; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3;
P.L. 2007, ch. 250, § 3; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-40.1
History of Section. P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2017, ch. 302, art. 8, § 15;
P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-41
History of Section. P.L. 1939, ch. 663, § 21; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-41;
P.L. 1968, ch. 263, art. 8, § 10; P.L. 1978, ch. 167, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-42
History of Section. P.L. 1939, ch. 663, § 22; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-42;
P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3.
https://library.partnertax.ai/us-ri/stat/44-20-43
History of Section. P.L. 1939, ch. 663, § 23, impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-43;
P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1986, ch. 103, § 7;
P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15;
P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-44
History of Section. P.L. 1939, ch. 663, § 24; G.L. 1956, § 44-20-44.
https://library.partnertax.ai/us-ri/stat/44-20-45
History of Section. P.L. 1939, ch. 663, § 25; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-45;
P.L. 1968, ch. 263, art. 8, § 11; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3;
P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2014, ch. 151, § 1;
P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32; P.L. 2017, ch. 302, art.
8, § 15; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-46
History of Section. P.L. 1939, ch. 663, § 26; impl. am. P.L. 1956, ch. 3721, § 1; G.L. 1956, § 44-20-46;
P.L. 1976, ch. 140, § 28.
https://library.partnertax.ai/us-ri/stat/44-20-47
History of Section. P.L. 1939, ch. 663, § 27; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-47;
P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1993, ch. 459, § 8;
P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-48
History of Section. P.L. 1939, ch. 663, § 28; G.L. 1956, § 44-20-48; P.L. 1976, ch. 140, § 28; P.L. 1982,
ch. 328, § 4.
https://library.partnertax.ai/us-ri/stat/44-20-49
History of Section. P.L. 1939, ch. 663, § 29; G.L. 1956, § 44-20-49; P.L. 1968, ch. 263, art. 8, § 12;
P.L. 1978, ch. 167, § 3; P.L. 1985, ch. 181, art. 58, § 1; P.L. 1985, ch. 402, § 3;
P.L. 1986, ch. 287, art. 28, § 1; P.L. 1991, ch. 6, art. 27, § 1.
https://library.partnertax.ai/us-ri/stat/44-20-50
History of Section. P.L. 1939, ch. 663, § 30; G.L. 1956, § 44-20-50.
https://library.partnertax.ai/us-ri/stat/44-20-51
History of Section. P.L. 1939, ch. 663, § 33; G.L. 1956, § 44-20-51; P.L. 2007, ch. 246, § 3; P.L. 2007,
ch. 250, § 3; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512,
art. 1, § 32.
https://library.partnertax.ai/us-ri/stat/44-20-51.1
History of Section. P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2014, ch. 151, § 1; P.L. 2014,
ch. 168, § 1; P.L. 2017, ch. 302, art. 8, § 15; P.L. 2024, ch. 117, art. 6, § 16,
effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-51.2
History of Section. P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2014, ch. 151, § 1; P.L. 2014,
ch. 168, § 1.
https://library.partnertax.ai/us-ri/stat/44-20-51.3
History of Section. P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2010, ch. 239, § 42; P.L. 2014,
ch. 151, § 1; P.L. 2014, ch. 168, § 1.
https://library.partnertax.ai/us-ri/stat/44-20-52
History of Section. P.L. 1939, ch. 663, § 34; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §
44-20-52; P.L. 2008, ch. 98, § 43; P.L. 2008, ch. 145, § 43.
https://library.partnertax.ai/us-ri/stat/44-20-53
History of Section. P.L. 1939, ch. 663, § 39; P.L. 1956, ch. 3635, § 1; G.L. 1956, § 44-20-53; P.L. 1968,
ch. 263, art. 8, § 13.
https://library.partnertax.ai/us-ri/stat/44-20-54
History of Section. P.L. 1939, ch. 663, § 37; G.L. 1956, § 42-20-54.
https://library.partnertax.ai/us-ri/stat/44-20-55
History of Section. P.L. 1939, ch. 663, § 36; G.L. 1956, § 44-20-55.
https://library.partnertax.ai/us-ri/stat/44-20-59
History of Section. P.L. 2023, ch. 136, § 1, effective June 20, 2023; P.L. 2023, ch. 137, § 1, effective
June 20, 2023.
https://library.partnertax.ai/us-ri/stat/44-20-60
History of Section. P.L. 2024, ch. 117, art. 6, § 17, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-61
History of Section. P.L. 2024, ch. 117, art. 6, § 17, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-20-62
History of Section. P.L. 2024, ch. 117, art. 6, § 17, effective January 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-21-1
History of Section. G.L. 1896, ch. 159, § 11; G.L. 1909, ch. 188, § 11; G.L. 1923, ch. 216, § 11; G.L.
1938, ch. 337, § 11; G.L. 1956, § 44-21-1.
https://library.partnertax.ai/us-ri/stat/44-21-2
History of Section. G.L. 1896, ch. 159, § 12; G.L. 1909, ch. 188, § 12; G.L. 1923, ch. 216, § 12; G.L.
1938, ch. 337, § 12; G.L. 1956, § 44-21-2.
https://library.partnertax.ai/us-ri/stat/44-21-3
History of Section. G.L. 1896, ch. 159, § 13; G.L. 1909, ch. 188, § 13; G.L. 1923, ch. 216, § 13; G.L.
1938, ch. 337, § 13; G.L. 1956, § 44-21-3.
https://library.partnertax.ai/us-ri/stat/44-21-4
History of Section. G.L. 1896, ch. 159, § 14; G.L. 1909, ch. 188, § 14; G.L. 1923, ch. 216, § 14; G.L.
1938, ch. 337, § 14; G.L. 1956, § 44-21-4.
https://library.partnertax.ai/us-ri/stat/44-21-5
History of Section. G.L. 1896, ch. 159, § 15; G.L. 1909, ch. 188, § 15; G.L. 1923, ch. 216, § 15; G.L.
1938, ch. 337, § 15; G.L. 1956, § 44-21-5.
https://library.partnertax.ai/us-ri/stat/44-21-6
History of Section. G.L. 1896, ch. 159, § 16; G.L. 1909, ch. 188, § 16; G.L. 1923, ch. 216, § 16; G.L.
1938, ch. 337, § 16; G.L. 1956, § 44-21-6; P.L. 1991, ch. 64, § 1.
https://library.partnertax.ai/us-ri/stat/44-21-7
History of Section. G.L. 1896, ch. 159, § 17; G.L. 1909, ch. 188, § 17; G.L. 1923, ch. 216, § 17; G.L.
1938, ch. 337, § 17; G.L. 1956, § 44-21-7.
https://library.partnertax.ai/us-ri/stat/44-21-8
History of Section. G.L. 1896, ch. 159, § 18; G.L. 1909, ch. 188, § 18; G.L. 1923, ch. 216, § 18; G.L.
1938, ch. 337, § 18; G.L. 1956, § 44-21-8; P.L. 1999, ch. 354, § 32.
https://library.partnertax.ai/us-ri/stat/44-21-9
History of Section. G.L. 1896, ch. 159, § 19; G.L. 1909, ch. 188, § 19; G.L. 1923, ch. 216, § 19; G.L.
1938, ch. 337, § 19; G.L. 1956, § 44-21-9; P.L. 1991, ch. 64, § 1.
https://library.partnertax.ai/us-ri/stat/44-22-1
History of Section. P.L. 1916, ch. 1339, § 1; G.L. 1923, ch. 39, § 1; P.L. 1923, ch. 426, § 1; P.L. 1926,
ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 1; P.L. 1939, ch. 664,
§ 1; G.L. 1956, § 44-22-1; P.L. 1965, ch. 81, § 1; P.L. 1969, ch. 158, § 1; P.L. 1978,
ch. 170, § 1; P.L. 1980, ch. 275, § 2; P.L. 1984, ch. 206, art. 6, § 1; P.L. 1984
(s.s.), ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 1; P.L. 1990, ch. 65, art. 61,
§ 1; P.L. 1991, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-22-1.1
History of Section. P.L. 1985, ch. 181, art. 45, § 4; P.L. 1990, ch. 65, art. 61, § 1; P.L. 2001, ch.
77, art. 7, § 3; P.L. 2002, ch. 65, art. 16, § 2; P.L. 2009, ch. 68, art. 16, § 14;
P.L. 2014, ch. 145, art. 12, § 12.
https://library.partnertax.ai/us-ri/stat/44-22-2
History of Section. P.L. 1977, ch. 213, § 1; P.L. 1983, ch. 178, § 1; P.L. 1984, ch. 206, art. VI, § 2;
P.L. 1984 (s.s.), ch. 450, § 2; G.L. 1956, § 44-22-2; P.L. 1990, ch. 65, art. 61,
§ 3.
https://library.partnertax.ai/us-ri/stat/44-22-21
History of Section. P.L. 1916, ch. 1339, § 16; G.L. 1923, ch. 39, §§ 14-16; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 14, 15; P.L. 1939, ch. 654, § 1; G.L. 1956,
§ 44-22-21; Repealed by P.L. 1980, ch. 275, § 1.
https://library.partnertax.ai/us-ri/stat/44-22-25
History of Section. P.L. 1916, ch. 1339, § 12; G.L. 1923, ch. 39, §§ 10-12; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 10, 11; P.L. 1939, ch. 654, § 1; G.L. 1956,
§ 44-22-25; Repealed by P.L. 1980, ch. 275, § 1.
https://library.partnertax.ai/us-ri/stat/44-23-1
History of Section. P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, §§ 20-22;
P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 20, 21; P.L.
1939, ch. 664, § 1; G.L. 1956, § 44-23-1; P.L. 1971, ch. 48, § 2; P.L. 1978, ch. 170,
§ 2; P.L. 1984, ch. 206, art. VI, § 5; P.L. 1984, ch. 243, § 1; P.L. 1984 (s.s.),
ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5; P.L. 1990, ch. 65, art. 61, § 4; P.L.
1993, ch. 138, art. 38, § 1; P.L. 2011,
https://library.partnertax.ai/us-ri/stat/44-23.1-1
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-2
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-3
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-4
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-5
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-6
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-7
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-8
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-9
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-10
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-11
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23.1-12
History of Section. P.L. 1971, ch. 155, § 1.
https://library.partnertax.ai/us-ri/stat/44-23-2
History of Section. P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, §§ 20-22;
P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 20, 21; P.L.
1939, ch. 664, § 1; G.L. 1956, § 44-23-2.
https://library.partnertax.ai/us-ri/stat/44-23-3
History of Section. P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, § 22; G.L.
1923, ch. 39, § 21, as enacted by P.L. 1926, ch. 810, § 1; G.L. 1926, ch. 39, § 20;
P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 20; G.L. 1938, ch. 43, § 21; P.L. 1939,
ch. 664, § 1; G.L. 1956, § 44-23-3; P.L. 1978, ch. 170, § 2; P.L. 1995, ch. 379, §
1.
https://library.partnertax.ai/us-ri/stat/44-23-4
History of Section. G.L. 1938, ch. 43, § 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-4.
https://library.partnertax.ai/us-ri/stat/44-23-5
History of Section. P.L. 1916, ch. 1339, § 24; G.L. 1923, ch. 39, §§ 22-24; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 22, 23; P.L. 1939, ch. 659, § 2; P.L. 1939,
ch. 664, § 1; G.L. 1956, § 44-23-5; P.L. 1978, ch. 170, § 2; P.L. 2013, ch. 144, art.
9, § 11.
https://library.partnertax.ai/us-ri/stat/44-23-6
History of Section. P.L. 1916, ch. 1339, § 23; G.L. 1923, ch. 39, §§ 21-23; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 21, 22; P.L. 1939, ch. 664, § 1; G.L. 1956,
§ 44-23-6.
https://library.partnertax.ai/us-ri/stat/44-23-7
History of Section. P.L. 1916, ch. 1339, § 23; G.L. 1923, ch. 39, §§ 21-23; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 21, 22; P.L. 1939, ch. 664, § 1; G.L. 1956,
§ 44-23-7.
https://library.partnertax.ai/us-ri/stat/44-23-8
History of Section. P.L. 1916, ch. 1339, § 31; G.L. 1923, ch. 39, §§ 29-31; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 29, 30; P.L. 1939, ch. 664, § 1; G.L. 1956,
§ 44-23-8.
https://library.partnertax.ai/us-ri/stat/44-23-9
History of Section. P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, §§ 2, 3; P.L.
1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch.
664, § 1; G.L. 1956, § 44-23-9; P.L. 1995, ch. 379, § 1; P.L. 2019, ch. 192, § 2;
P.L. 2019, ch. 215, § 2; P.L. 2025, ch. 183, § 8, effective June 24, 2025; P.L. 2025,
ch. 184, § 8, effective June 24, 2025.
https://library.partnertax.ai/us-ri/stat/44-23-9.1
History of Section. P.L. 1983, ch. 109, § 1.
https://library.partnertax.ai/us-ri/stat/44-23-10
History of Section. P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, §§ 2, 3; P.L.
1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch.
664, § 1; G.L. 1956, § 44-23-10; P.L. 1999, ch. 354, § 33.
https://library.partnertax.ai/us-ri/stat/44-23-11
History of Section. G.L. 1923, ch. 39, § 2; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939,
ch. 664, § 1; G.L. 1956, § 44-23-11; P.L. 1980, ch. 275, § 3; P.L. 1984, ch. 206,
art. VI, § 5; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5.
https://library.partnertax.ai/us-ri/stat/44-23-12
History of Section. P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, § 3; G.L. 1923,
ch. 39, § 2; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43,
§ 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-12; P.L. 1973, ch. 263, art. 5, §
1; P.L. 1978, ch. 170, § 2.
https://library.partnertax.ai/us-ri/stat/44-23-13
History of Section. P.L. 1916, ch. 1339, § 6; G.L. 1923, ch. 39, §§ 5, 6; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 5; P.L. 1939, ch. 664, § 1; G.L. 1956, §
44-23-13; P.L. 1980, ch. 275, § 3; P.L. 1995, ch. 379, § 1.
https://library.partnertax.ai/us-ri/stat/44-23-14
History of Section. P.L. 1916, ch. 1339, § 6; G.L. 1923, ch. 39, §§ 5, 6; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 5; P.L. 1939, ch. 664, § 1; G.L. 1956, §
44-23-14; P.L. 1999, ch. 354, § 33.
https://library.partnertax.ai/us-ri/stat/44-23-15
History of Section. G.L. 1938, ch. 43, § 10; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-15.
https://library.partnertax.ai/us-ri/stat/44-23-16
History of Section. P.L. 1982, ch. 159, § 3; P.L. 1983, ch. 104, § 3; P.L. 1990, ch. 65, art. 61, § 4;
P.L. 1992, ch. 388, § 8.
https://library.partnertax.ai/us-ri/stat/44-23-16.1
History of Section. P.L. 1982, ch. 159, § 3; P.L. 1983, ch. 104, § 3.
https://library.partnertax.ai/us-ri/stat/44-23-17
History of Section. P.L. 1916, ch. 1339, § 20; G.L. 1923, ch. 39, §§ 18-20; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 18, 19; P.L. 1939, ch. 664, § 1; G.L. 1956,
§ 44-23-17.
https://library.partnertax.ai/us-ri/stat/44-23-18
History of Section. G.L. 1923, ch. 39, §§ 37, 38; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L.
1938, ch. 43, § 37; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-18; P.L. 1995, ch.
323, § 33; P.L. 1995, ch. 379, § 1.
https://library.partnertax.ai/us-ri/stat/44-23-23
History of Section. P.L. 1916, ch. 1339, § 21; G.L. 1923, ch. 39, §§ 19-21; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 19, 20; P.L. 1939, ch. 664, § 1; G.L. 1956,
§ 44-23-23.
https://library.partnertax.ai/us-ri/stat/44-23-24
History of Section. P.L. 1916, ch. 1339, § 25; G.L. 1923, ch. 39, §§ 23-25; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 23, 24; P.L. 1939, ch. 664, § 1; impl.
am. P.L. 1956, ch. 3721, § 1; G.L. 1956, § 44-23-24; P.L. 1976, ch. 140, § 29; P.L.
1978, ch. 170, § 2.
https://library.partnertax.ai/us-ri/stat/44-23-25
History of Section. P.L. 1916, ch. 1339, § 19; P.L. 1920, ch. 1946, § 5; G.L. 1923, ch. 39, §§ 17-19;
P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 17, 18; P.L.
1939, ch. 659, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-25; P.L. 1980, ch.
275, § 3; P.L. 1984, ch. 206, art. VI, § 1; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985,
ch. 181, art. 45, § 5.
https://library.partnertax.ai/us-ri/stat/44-23-26
History of Section. P.L. 1916, ch. 1339, § 19; P.L. 1920, ch. 1946, § 5; G.L. 1923, ch. 39, §§ 17-19;
P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 17, 18; P.L.
1939, ch. 664, § 1; G.L. 1956, § 44-23-26; P.L. 1978, ch. 170, § 2.
https://library.partnertax.ai/us-ri/stat/44-23-27
History of Section. G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-27.
https://library.partnertax.ai/us-ri/stat/44-23-28
History of Section. G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; impl. am. P.L. 1956, ch. 3717,
§ 1; G.L. 1956, § 44-23-28.
https://library.partnertax.ai/us-ri/stat/44-23-29
History of Section. G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-29.
https://library.partnertax.ai/us-ri/stat/44-23-30
History of Section. G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-30.
https://library.partnertax.ai/us-ri/stat/44-23-31
History of Section. G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-31.
https://library.partnertax.ai/us-ri/stat/44-23-32
History of Section. G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-32.
https://library.partnertax.ai/us-ri/stat/44-23-33
History of Section. P.L. 1916, ch. 1339, § 26; G.L. 1923, ch. 39, §§ 24-26; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 24, 25; P.L. 1939, ch. 664, § 1; G.L. 1956,
§ 44-23-33; P.L. 1976, ch. 140, § 29; P.L. 1982, ch. 388, § 25; P.L. 1983, ch. 109,
§ 2; P.L. 1984, ch. 183, § 9.
https://library.partnertax.ai/us-ri/stat/44-23-34
History of Section. P.L. 1916, ch. 1339, § 27; G.L. 1923, ch. 39, §§ 25-27; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 25, 26; P.L. 1939, ch. 664, § 1; G.L. 1956,
§ 44-23-34.
https://library.partnertax.ai/us-ri/stat/44-23-35
History of Section. G.L. 1923, ch. 39, §§ 25, 26; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L.
1938, ch. 43, §§ 25, 26; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-35; P.L. 1960,
ch. 218, § 4; P.L. 1962, ch. 34, § 1; P.L. 1978, ch. 170, § 2; P.L. 1995, ch. 379,
§ 1.
https://library.partnertax.ai/us-ri/stat/44-23-36
History of Section. P.L. 1916, ch. 1339, § 29; G.L. 1923, ch. 39, §§ 27-29; P.L. 1926, ch. 810, § 1; P.L.
1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 27, 28; P.L. 1939, ch. 664, § 1; G.L. 1956,
§ 44-23-36.
https://library.partnertax.ai/us-ri/stat/44-23-37
History of Section. P.L. 1916, ch. 1339, § 33; G.L. 1923, ch. 39, §§ 30, 31, 33; P.L. 1926, ch. 810, §
1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 30, 31; P.L. 1939, ch. 664, § 1;
G.L. 1956, § 44-23-37; P.L. 1980, ch. 275, § 3; P.L. 1984, ch. 206, art. VI, § 5;
P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5.
https://library.partnertax.ai/us-ri/stat/44-23-38
History of Section. G.L. 1938, ch. 43, § 44; P.L. 1955, ch. 3525, § 1; G.L. 1956, § 44-23-38; P.L. 1961,
ch. 128, § 1; P.L. 1999, ch. 354, § 33; P.L. 2001, ch. 395, § 1; P.L. 2009, ch. 358,
§ 1.
https://library.partnertax.ai/us-ri/stat/44-23-39
History of Section. G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939,
ch. 664, § 1; G.L. 1956, § 44-23-39.
https://library.partnertax.ai/us-ri/stat/44-23-40
History of Section. G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939,
ch. 664, § 1; G.L. 1956, § 44-23-40; P.L. 1999, ch. 354, § 33.
https://library.partnertax.ai/us-ri/stat/44-23-41
History of Section. G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939,
ch. 659, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-41.
https://library.partnertax.ai/us-ri/stat/44-23-42
History of Section. G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939,
ch. 664, § 1; G.L. 1956, § 44-23-42.
https://library.partnertax.ai/us-ri/stat/44-23-43
History of Section. G.L. 1923, ch. 39, § 42; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 41; P.L. 1939,
ch. 664, § 1; G.L. 1956, § 44-23-43.
https://library.partnertax.ai/us-ri/stat/44-23-44
History of Section. G.L. 1938, ch. 43, § 42; P.L. 1939, ch. 664, § 1; impl. am. P.L. 1951, ch. 2727, art.
1, § 3; G.L. 1956, § 44-23-44; P.L. 2008, ch. 98, § 44; P.L. 2008, ch. 145, § 44.
https://library.partnertax.ai/us-ri/stat/44-23-45
History of Section. G.L. 1923, ch. 39, §§ 35, 36; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L.
1938, ch. 43, § 35; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-45.
https://library.partnertax.ai/us-ri/stat/44-23-46
History of Section. G.L. 1923, ch. 39, §§ 40, 41; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L.
1938, ch. 43, § 39; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-46.
https://library.partnertax.ai/us-ri/stat/44-25-1
History of Section. P.L. 1968, ch. 89, § 2; P.L. 1978, ch. 290, § 1; P.L. 1989, ch. 126, art. 52, § 1;
P.L. 1998, ch. 31, art. 25, § 1; P.L. 2002, ch. 65, art. 16, § 12; P.L. 2004, ch.
595, art. 16, § 1; P.L. 2014, ch. 145, art. 12, § 5; P.L. 2015, ch. 141, art. 11,
§ 6; P.L. 2021, ch. 162, art. 14, § 6, effective January 1, 2022; P.L. 2024, ch. 117,
art. 7, § 20, effective June 17, 2024; P.L. 2025, ch. 278, art. 5, § 10, effective
October 1, 2025.
https://library.partnertax.ai/us-ri/stat/44-25-2
History of Section. P.L. 1968, ch. 89, § 2; P.L. 1984, ch. 205, § 1; P.L. 2000, ch. 109, § 49; P.L. 2012,
ch. 364, § 3; P.L. 2012, ch. 391, § 3; P.L. 2015, ch. 173, § 1; P.L. 2015, ch. 194,
§ 1; P.L. 2021, ch. 162, art. 14, § 7, effective July 6, 2021.
https://library.partnertax.ai/us-ri/stat/44-25-3
History of Section. P.L. 1968, ch. 89, § 2.
https://library.partnertax.ai/us-ri/stat/44-25-4
History of Section. P.L. 1968, ch. 89, § 2; P.L. 1978, ch. 290, § 1; P.L. 1989, ch. 126, art. 52, § 1;
P.L. 1995, ch. 370, art. 40, § 148; P.L. 1996, ch. 176, § 1; Repealed by P.L. 1998,
ch. 31, art. 25, § 2, effective July 1, 1998.
https://library.partnertax.ai/us-ri/stat/44-25-4.1
History of Section. P.L. 1988, ch. 507, § 1; P.L. 1998, ch. 31, art. 25, § 1.
https://library.partnertax.ai/us-ri/stat/44-25-4.2
History of Section. P.L. 1989, ch. 43, § 1.
https://library.partnertax.ai/us-ri/stat/44-25-6
History of Section. P.L. 1968, ch. 89, § 2; P.L. 1988, ch. 507, § 2.
https://library.partnertax.ai/us-ri/stat/44-25-7
History of Section. P.L. 1968, ch. 89, § 2.
https://library.partnertax.ai/us-ri/stat/44-25-8
History of Section. P.L. 1968, ch. 89, § 2.
https://library.partnertax.ai/us-ri/stat/44-26-1
History of Section. P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, §§ 1, 2; P.L. 1989,
ch. 126, art. 33, § 1; P.L. 1992, ch. 15, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-26-2
History of Section. P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, § 3; P.L. 1989, ch.
126, art. 33, § 1; Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
https://library.partnertax.ai/us-ri/stat/44-26-2.1
History of Section. P.L. 1990, ch. 27, § 2; P.L. 1992, ch. 15, art. 2, § 1; P.L. 1992, ch. 446, § 1; P.L.
1999, ch. 354, § 34; P.L. 2000, ch. 381, § 1; P.L. 2007, ch. 73, art. 7, § 3; P.L.
2014, ch. 145, art. 12, § 19; P.L. 2017, ch. 302, art. 8, § 16.
https://library.partnertax.ai/us-ri/stat/44-26-5
History of Section. P.L. 1968, ch. 263, art. 11, § 1.
https://library.partnertax.ai/us-ri/stat/44-26-6
History of Section. P.L. 1968, ch. 263, art. 11, § 1; P.L. 1969, ch. 207, art. 3, § 1; P.L. 1970, ch.
139, art. 2, § 6; P.L. 1982, ch. 9, art. 3, § 1; P.L. 1989, ch. 126, art. 33, § 1;
Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
https://library.partnertax.ai/us-ri/stat/44-26-7
History of Section. P.L. 1968, ch. 263, art. 11, § 1.
https://library.partnertax.ai/us-ri/stat/44-26-8
History of Section. P.L. 1968, ch. 263, art. 11, § 1.
https://library.partnertax.ai/us-ri/stat/44-26-9
History of Section. P.L. 1968, ch. 263, art. 11, § 1; P.L. 1986, ch. 103, § 8.
https://library.partnertax.ai/us-ri/stat/44-26-10
History of Section. P.L. 1968, ch. 263, art. 11, § 1; P.L. 1989, ch. 126, art. 33, § 1; P.L. 1992, ch.
15, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-26-11
History of Section. P.L. 1968, ch. 263, art. 11, § 1.
https://library.partnertax.ai/us-ri/stat/44-27-1
History of Section. P.L. 1980, ch. 252, § 2.
https://library.partnertax.ai/us-ri/stat/44-27-2
History of Section. P.L. 1980, ch. 252, § 2; P.L. 2001, ch. 350, § 1.
https://library.partnertax.ai/us-ri/stat/44-27-3
History of Section. P.L. 1980, ch. 252, § 2; P.L. 1986, ch. 73, § 1; P.L. 1990, ch. 339, § 1; P.L. 2013,
ch. 303, § 1; P.L. 2013, ch. 430, § 1; P.L. 2021, ch. 182, § 3, effective July 6,
2021; P.L. 2021, ch. 183, § 3, effective July 6, 2021.
https://library.partnertax.ai/us-ri/stat/44-27-4
History of Section. P.L. 1980, ch. 252, § 2; P.L. 1986, ch. 73, § 1; P.L. 1990, ch. 339, § 2; P.L. 2013,
ch. 303, § 1; P.L. 2013, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-27-5
History of Section. P.L. 1980, ch. 252, § 2; P.L. 1986, ch. 73, § 1; P.L. 1986, ch. 247, § 1; P.L. 1990,
ch. 339, § 3; P.L. 2013, ch. 303, § 1; P.L. 2013, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-27-6
History of Section. P.L. 1980, ch. 252, § 2; P.L. 1990, ch. 442, § 1.
https://library.partnertax.ai/us-ri/stat/44-27-7
History of Section. P.L. 1980, ch. 252, § 2.
https://library.partnertax.ai/us-ri/stat/44-27-8
History of Section. P.L. 1980, ch. 252, § 2; P.L. 1985, ch. 181, art. 61, § 20; P.L. 2008, ch. 98, § 45;
P.L. 2008, ch. 145, § 45.
https://library.partnertax.ai/us-ri/stat/44-27-9
History of Section. P.L. 1980, ch. 252, § 2.
https://library.partnertax.ai/us-ri/stat/44-27-10
History of Section. P.L. 1980, ch. 252, § 2.
https://library.partnertax.ai/us-ri/stat/44-27-10.1
History of Section. P.L. 2017, ch. 126, § 1; P.L. 2017, ch. 149, § 1; P.L. 2018, ch. 346, § 31; P.L. 2022,
ch. 268, § 2, effective July 2, 2022.
https://library.partnertax.ai/us-ri/stat/44-27-11
History of Section. P.L. 1980, ch. 252, § 2.
https://library.partnertax.ai/us-ri/stat/44-27-12
History of Section. P.L. 1980, ch. 252, § 2.
https://library.partnertax.ai/us-ri/stat/44-27-13
History of Section. P.L. 1980, ch. 252, § 2.
https://library.partnertax.ai/us-ri/stat/44-29-1
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-29-2
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-29-3
History of Section. P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
https://library.partnertax.ai/us-ri/stat/44-29-4
History of Section. P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
https://library.partnertax.ai/us-ri/stat/44-29-5
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-29-6
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-29-7
History of Section. P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
https://library.partnertax.ai/us-ri/stat/44-29-8
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-29-9
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-29-10
History of Section. P.L. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 31; P.L. 2008, ch. 98, § 46;
P.L. 2008, ch. 145, § 46.
https://library.partnertax.ai/us-ri/stat/44-29-11
History of Section. P.L. 1969, ch. 197, art. 2, § 1; P.L. 1993, ch. 459, § 9.
https://library.partnertax.ai/us-ri/stat/44-29-12
History of Section. P.L. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 131; P.L. 1984, ch. 183, §
11.
https://library.partnertax.ai/us-ri/stat/44-29-13
History of Section. P.L. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 31; P.L. 1992, ch. 388, § 9.
https://library.partnertax.ai/us-ri/stat/44-29-14
History of Section. P.L. 1969, ch. 197, art. 2, § 1; P.L. 1986, ch. 103, § 9.
https://library.partnertax.ai/us-ri/stat/44-29-15
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-29-16
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-29-17
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-29-18
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
https://library.partnertax.ai/us-ri/stat/44-30.1-1
History of Section. P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1984, ch. 83, § 1; P.L. 1985,
ch. 299, § 1; P.L. 1986, ch. 126, § 1; P.L. 1986, ch. 136, § 1; P.L. 1988, ch. 84,
§ 36; P.L. 1988, ch. 208, § 1; P.L. 1994, ch. 237, § 4; P.L. 1999, ch. 170, § 2; P.L.
2004, ch. 595, art. 20, §§ 1, 2; P.L. 2008, ch. 98, § 47; P.L. 2008, ch. 145, § 47;
P.L. 2009, ch. 68, art. 16, § 6; P.L. 2009, ch. 318, § 1; P.L. 2015, ch. 141, art.
7, § 21.
https://library.partnertax.ai/us-ri/stat/44-30.1-2
History of Section. P.L. 1982, ch. 111, § 1.
https://library.partnertax.ai/us-ri/stat/44-30.1-3
History of Section. P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1984, ch. 83, § 1; P.L. 1984,
ch. 241, § 1; P.L. 1986, ch. 126, § 1; P.L. 1988, ch. 208, § 2; P.L. 1999, ch. 170,
§ 2; P.L. 2004, ch. 595, art. 20, § 1; P.L. 2009, ch. 68, art. 16, § 6; P.L. 2009,
ch. 318, § 1; P.L. 2015, ch. 141, art. 7, § 21.
https://library.partnertax.ai/us-ri/stat/44-30.1-4
History of Section. P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1984, ch. 241, § 1; P.L. 1986,
ch. 136, § 1; P.L. 1988, ch. 208, § 3; P.L. 1999, ch. 170, § 2; P.L. 2004, ch. 595,
art. 20, § 1; P.L. 2009, ch. 68, art. 16, § 6.
https://library.partnertax.ai/us-ri/stat/44-30.1-5
History of Section. P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1984, ch. 83, § 1; P.L. 1984,
ch. 167, § 2; P.L. 1986, ch. 126, § 1; P.L. 1988, ch. 208, § 4; P.L. 1999, ch. 170,
§ 2; P.L. 2009, ch. 318, § 1; P.L. 2015, ch. 141, art. 7, § 21.
https://library.partnertax.ai/us-ri/stat/44-30.1-6
History of Section. P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1995, ch. 370, art. 29, § 9;
P.L. 1995, ch. 374, § 9; P.L. 1999, ch. 170, § 2.
https://library.partnertax.ai/us-ri/stat/44-30.1-7
History of Section. P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2.
https://library.partnertax.ai/us-ri/stat/44-30.1-8
History of Section. P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 2004, ch. 595, art. 20, § 1.
https://library.partnertax.ai/us-ri/stat/44-30.1-9
History of Section. P.L. 1982, ch. 111, § 1.
https://library.partnertax.ai/us-ri/stat/44-30.1-10
History of Section. P.L. 1983, ch. 102, § 1.
https://library.partnertax.ai/us-ri/stat/44-30.2-1
History of Section. P.L. 1984, ch. 145, § 1; P.L. 2008, ch. 98, § 48; P.L. 2008, ch. 145, § 48.
https://library.partnertax.ai/us-ri/stat/44-30.2-2
History of Section. P.L. 1984, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-30.2-3
History of Section. P.L. 1984, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-30.2-4
History of Section. P.L. 1984, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-30.3-1
History of Section. P.L. 2004, ch. 595, art. 17, § 11; P.L. 2025, ch. 278, art. 9, § 15, effective June
29, 2025.
https://library.partnertax.ai/us-ri/stat/44-30.3-2
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-3
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-4
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-5
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-6
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-7
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-8
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-9
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-10
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-11
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-12
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-13
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-14
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-30.3-15
History of Section. P.L. 2004, ch. 595, art. 17, § 11.
https://library.partnertax.ai/us-ri/stat/44-31-1
History of Section. P.L. 1974, ch. 200, art. 4, § 1; P.L. 1975, ch. 188, art. 2, § 1; P.L. 1984, ch. 206,
art. 4, § 1; P.L. 1984 (S.S.), ch. 450, § 2; P.L. 1993, ch. 138, art. 58, § 1; P.L.
1997, ch. 30, art. 14, § 1; P.L. 1997, ch. 57, § 1; P.L. 1999, ch. 221, § 1; P.L.
2000, ch. 224, § 1; P.L. 2000, ch. 269, § 1; P.L. 2001, ch. 111, § 1; P.L. 2002, ch.
265, § 2.
https://library.partnertax.ai/us-ri/stat/44-31-1.1
History of Section. P.L. 2006, ch. 31, § 2; P.L. 2006, ch. 32, § 2; P.L. 2006, ch. 409, § 2; P.L. 2006,
ch. 505, § 2.
https://library.partnertax.ai/us-ri/stat/44-31.1-1
History of Section. P.L. 2002, ch. 265, § 1; Repealed by P.L. 2005, ch. 95, § 2, and by P.L. 2005, ch.
118, § 2, effective July 1, 2005.
https://library.partnertax.ai/us-ri/stat/44-31.2-1
History of Section. P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1.
https://library.partnertax.ai/us-ri/stat/44-31.2-2
History of Section. P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006,
ch. 20, § 2; P.L. 2012, ch. 241, art. 21, § 10; P.L. 2017, ch. 223, § 1; P.L. 2017,
ch. 327, § 1; P.L. 2018, ch. 47, art. 3, § 12; P.L. 2018, ch. 47, art. 12, § 16; P.L.
2019, ch. 308, art. 2, § 14; P.L. 2024, ch. 211, § 1, effective June 24, 2024; P.L.
2024, ch. 212, § 1, effective June 24, 2024.
https://library.partnertax.ai/us-ri/stat/44-31.2-5
History of Section. P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006,
ch. 20, § 2; P.L. 2008, ch. 100, art. 32, § 5; P.L. 2012, ch. 241, art. 21, § 10;
P.L. 2018, ch. 47, art. 12, § 16; P.L. 2019, ch. 88, art. 12, § 6; P.L. 2020, ch.
5, § 1; P.L. 2020, ch. 6, § 1; P.L. 2021, ch. 162, art. 9, § 15, effective July 6,
2021; P.L. 2022, ch. 231, art. 9, § 16, effective June 27, 2022; P.L. 2025, ch. 278,
art. 5, § 12, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-31.2-6
History of Section. P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006,
ch. 20, § 2; P.L. 2012, ch. 241, art. 21, § 10; P.L. 2018, ch. 47, art. 3, § 12; P.L.
2025, ch. 278, art. 5, § 12, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-31.2-6.1
History of Section. P.L. 2008, ch. 165, § 6; P.L. 2008, ch. 173, § 6; P.L. 2011, ch. 151, art. 19, § 8.
https://library.partnertax.ai/us-ri/stat/44-31.2-7
History of Section. P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006,
ch. 20, § 2.
https://library.partnertax.ai/us-ri/stat/44-31.2-8
History of Section. P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006,
ch. 20, § 2.
https://library.partnertax.ai/us-ri/stat/44-31.2-9
History of Section. P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006,
ch. 20, § 2.
https://library.partnertax.ai/us-ri/stat/44-31.2-10
History of Section. P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006,
ch. 20, § 2.
https://library.partnertax.ai/us-ri/stat/44-31.2-11
History of Section. P.L. 2012, ch. 241, art. 21, § 11; P.L. 2016, ch. 142, art. 13, § 17; P.L. 2017, ch.
223, § 1; P.L. 2017, ch. 327, § 1; P.L. 2019, ch. 88, art. 12, § 6; P.L. 2024, ch.
117, art. 7, § 21, effective June 17, 2024.
https://library.partnertax.ai/us-ri/stat/44-31.3-1
History of Section. P.L. 2012, ch. 241, art. 21, § 12.
https://library.partnertax.ai/us-ri/stat/44-31.3-2
History of Section. P.L. 2012, ch. 241, art. 21, § 12; P.L. 2014, ch. 505, § 1; P.L. 2014, ch. 539, §
1; P.L. 2019, ch. 41, § 1; P.L. 2019, ch. 54, § 1; P.L. 2020, ch. 79, art. 2, § 26;
P.L. 2022, ch. 231, art. 9, § 17, effective June 27, 2022; P.L. 2023, ch. 239, § 1,
effective June 23, 2023; P.L. 2023, ch. 240, § 1, effective June 23, 2023.
https://library.partnertax.ai/us-ri/stat/44-31.3-3
History of Section. P.L. 2012, ch. 241, art. 21, § 12.
https://library.partnertax.ai/us-ri/stat/44-31.3-4
History of Section. P.L. 2012, ch. 241, art. 21, § 12; P.L. 2019, ch. 41, § 1; P.L. 2019, ch. 54, § 1;
P.L. 2023, ch. 239, § 1, effective June 23, 2023; P.L. 2023, ch. 240, § 1, effective
June 23, 2023; P.L. 2024, ch. 117, art. 7, § 22, effective June 17, 2024.
https://library.partnertax.ai/us-ri/stat/44-32-2
History of Section. P.L. 1994, ch. 147, § 2; P.L. 1995, ch. 323, § 34; P.L. 1997, ch. 30, art. 15, § 1;
P.L. 1997, ch. 58, § 1; P.L. 1999, ch. 221, § 2; P.L. 2025, ch. 278, art. 5, § 13,
effective January 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-32-3
History of Section. P.L. 1994, ch. 147, § 2; P.L. 1997, ch. 30, art. 15, § 1; P.L. 1997, ch. 58, § 1;
P.L. 1999, ch. 221, § 2; P.L. 2025, ch. 278, art. 5, § 13, effective January 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-33-1
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.1-1
History of Section. P.L. 1989, ch. 376, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.1-2
History of Section. P.L. 1989, ch. 376, § 1; P.L. 2000, ch. 139, § 1; P.L. 2000, ch. 248, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.1-3
History of Section. P.L. 1989, ch. 376, § 1; P.L. 2000, ch. 139, § 1; P.L. 2000, ch. 248, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.1-4
History of Section. P.L. 1989, ch. 376, § 1; P.L. 1990, ch. 277, § 1; P.L. 2000, ch. 139, § 1; P.L. 2000,
ch. 248, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.1-5
History of Section. P.L. 1989, ch. 376, § 1; P.L. 2008, ch. 98, § 49; P.L. 2008, ch. 145, § 49.
https://library.partnertax.ai/us-ri/stat/44-33-2
History of Section. P.L. 1977, ch. 237, § 1; P.L. 1988, ch. 605, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-2.1
History of Section. P.L. 1997, ch. 30, art. 30, § 2; P.L. 1998, ch. 31, art. 24, § 1; P.L. 2005, ch. 117,
art. 4, § 1; Repealed by P.L. 2006, ch. 246, art. 30, § 4, effective June 30, 2005.
https://library.partnertax.ai/us-ri/stat/44-33.2-1
History of Section. P.L. 2001, ch. 134, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.2-2
History of Section. P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2; P.L. 2008, ch. 6, § 1; P.L. 2008,
ch. 7, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.2-3
History of Section. P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2; P.L. 2008, ch. 6, § 1; P.L. 2008,
ch. 7, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.2-4
History of Section. P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2; P.L. 2005, ch. 117, art. 27, § 1;
P.L. 2008, ch. 6, § 1; P.L. 2008, ch. 7, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.2-4.1
History of Section. P.L. 2008, ch. 6, § 2; P.L. 2008, ch. 7, § 2; P.L. 2008, ch. 100, art. 30, § 2; P.L.
2012, ch. 241, art. 13, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.2-5
History of Section. P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2.
https://library.partnertax.ai/us-ri/stat/44-33.2-6
History of Section. P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2.
https://library.partnertax.ai/us-ri/stat/44-33-3
History of Section. P.L. 1977, ch. 237, § 1; P.L. 1988, ch. 605, § 1; P.L. 1997, ch. 30, art. 30, § 3;
P.L. 2010, ch. 19, § 3; P.L. 2010, ch. 20, § 3; P.L. 2014, ch. 145, art. 12, § 4.
https://library.partnertax.ai/us-ri/stat/44-33.3-1
History of Section. P.L. 2004, ch. 572, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.3-2
History of Section. P.L. 2004, ch. 572, § 1; P.L. 2006, ch. 278, § 1; P.L. 2006, ch. 545, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.3-3
History of Section. P.L. 2004, ch. 572, § 1; P.L. 2010, ch. 239, § 45.
https://library.partnertax.ai/us-ri/stat/44-33.3-4
History of Section. P.L. 2004, ch. 572, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.3-5
History of Section. P.L. 2004, ch. 572, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.3-6
History of Section. P.L. 2004, ch. 572, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.3-7
History of Section. P.L. 2004, ch. 572, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.3-8
History of Section. P.L. 2004, ch. 572, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.3-9
History of Section. P.L. 2004, ch. 572, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-4
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.4-1
History of Section. P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.4-2
History of Section. P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.4-3
History of Section. P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.4-4
History of Section. P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.4-5
History of Section. P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.4-6
History of Section. P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.4-7
History of Section. P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.4-8
History of Section. P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.4-9
History of Section. P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-5
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.5-1
History of Section. P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.5-2
History of Section. P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.5-3
History of Section. P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.5-4
History of Section. P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.5-5
History of Section. P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.5-6
History of Section. P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.5-7
History of Section. P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.5-8
History of Section. P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.5-9
History of Section. P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-6
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33.6-1
History of Section. P.L. 2013, ch. 144, art. 22, § 2.
https://library.partnertax.ai/us-ri/stat/44-33.6-2
History of Section. P.L. 2013, ch. 144, art. 22, § 2; P.L. 2022, ch. 271, § 2, effective January 1, 2023;
P.L. 2022, ch. 272, § 2, effective January 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-33.6-3
History of Section. P.L. 2013, ch. 144, art. 22, § 2; P.L. 2022, ch. 271, § 2, effective January 1, 2023;
P.L. 2022, ch. 272, § 2, effective January 1, 2023; P.L. 2025, ch. 278, art. 6, §
15, effective June 29, 2025; P.L. 2025, ch. 454, § 2, effective July 2, 2025.
https://library.partnertax.ai/us-ri/stat/44-33.6-4
History of Section. P.L. 2013, ch. 144, art. 22, § 2.
https://library.partnertax.ai/us-ri/stat/44-33.6-5
History of Section. P.L. 2013, ch. 144, art. 22, § 2.
https://library.partnertax.ai/us-ri/stat/44-33.6-6
History of Section. P.L. 2013, ch. 144, art. 22, § 2.
https://library.partnertax.ai/us-ri/stat/44-33.6-7
History of Section. P.L. 2013, ch. 144, art. 22, § 2; P.L. 2019, ch. 291, § 1; P.L. 2019, ch. 88, art.
5, § 14.
https://library.partnertax.ai/us-ri/stat/44-33.6-8
History of Section. P.L. 2013, ch. 144, art. 22, § 2; P.L. 2021, ch. 395, § 15, effective July 14, 2021.
https://library.partnertax.ai/us-ri/stat/44-33.6-9
History of Section. P.L. 2013, ch. 144, art. 22, § 2.
https://library.partnertax.ai/us-ri/stat/44-33.6-10
History of Section. P.L. 2013, ch. 144, art. 22, § 2.
https://library.partnertax.ai/us-ri/stat/44-33.6-11
History of Section. P.L. 2013, ch. 144, art. 22, § 2; P.L. 2016, ch. 142, art. 13, § 18; P.L. 2017, ch.
302, art. 2, § 2; P.L. 2019, ch. 291, § 1; P.L. 2020, ch. 15, § 22; P.L. 2021, ch.
162, art. 9, § 16, effective July 6, 2021; P.L. 2022, ch. 231, art. 9, § 18, effective
June 27, 2022; P.L. 2023, ch. 339, § 1, effective June 24, 2023; P.L. 2024, ch. 117,
art. 7, § 23, effective June 17, 2024.
https://library.partnertax.ai/us-ri/stat/44-33-7
History of Section. P.L. 1977, ch. 237, § 1; P.L. 2001, ch. 153, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-8
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-9
History of Section. P.L. 1977, ch. 237, § 1; P.L. 1978, ch. 139, § 1; P.L. 1979, ch. 280, § 1; P.L. 1980,
ch. 332, § 1; P.L. 1982, ch. 393, § 1; P.L. 1987, ch. 436, § 1; P.L. 1988, ch. 59,
§ 1; P.L. 1997, ch. 30, art. 30, § 1; P.L. 1998, ch. 31, art. 24, § 1; P.L. 1999,
ch. 139, § 1; P.L. 2006, ch. 246, art. 30, § 5; P.L. 2006, ch. 330, § 1; P.L. 2006,
ch. 442, § 1; P.L. 2022, ch. 231, art. 6, § 11, effective June 27, 2022.
https://library.partnertax.ai/us-ri/stat/44-33-10
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-11
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-12
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-13
History of Section. P.L. 1977, ch. 237, § 1; P.L. 1992, ch. 388, § 11.
https://library.partnertax.ai/us-ri/stat/44-33-14
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-15
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-16
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-17
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-18
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-33-19
History of Section. P.L. 1977, ch. 237, § 1.
https://library.partnertax.ai/us-ri/stat/44-34-1
History of Section. P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023,
ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective
July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34.1-1
History of Section. P.L. 1998, ch. 31, art. 28, § 3; P.L. 1999, ch. 112, § 2; P.L. 1999, ch. 303, § 2;
P.L. 2000, ch. 55, art. 19, § 7; P.L. 2000, ch. 74, § 1; P.L. 2002, ch. 65, art. 3,
§ 1; P.L. 2005, ch. 117, art. 17, § 3; P.L. 2006, ch. 246, art. 29, § 1; P.L. 2006,
ch. 301, § 2; P.L. 2006, ch. 571, § 1; P.L. 2010, ch. 23, art. 23, § 2; P.L. 2010,
ch. 120, § 3; P.L. 2011, ch. 363, § 2; P.L. 2017, ch. 302, art. 11, § 3; repealed
by P.L. 2023, ch. 203, § 4, effective July 1, 202
https://library.partnertax.ai/us-ri/stat/44-34.1-2
History of Section. P.L. 1998, ch. 31, art. 28, § 3; P.L. 1999, ch. 112, § 2; P.L. 1999, ch. 303, § 2;
P.L. 2000, ch. 55, art. 19, § 7; P.L. 2000, ch. 74, § 1; P.L. 2002, ch. 65, art. 3,
§ 1; P.L. 2003, ch. 376, art. 13, § 1; P.L. 2004, ch. 595, art. 11, § 1; P.L. 2005,
ch. 117, art. 17, § 3; P.L. 2006, ch. 246, art. 29, § 1; P.L. 2006, ch. 571, § 1;
P.L. 2008, ch. 9, art. 17, § 2; P.L. 2010, ch. 8, § 1; P.L. 2010, ch. 23, art. 23,
§ 1; P.L. 2010, ch. 120, § 3; P.L. 2017, ch. 302,
https://library.partnertax.ai/us-ri/stat/44-34.1-3
History of Section. P.L. 1998, ch. 31, art. 28, § 3; P.L. 2006, ch. 246, art. 38, § 15; P.L. 2008, ch.
98, § 51; P.L. 2008, ch. 145, § 51; repealed by P.L. 2023, ch. 203, § 4, effective
July 1, 2023; repealed by P.L. 2023, ch. 204, § 4, effective July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34.1-4
History of Section. P.L. 1998, ch. 31, art. 28, § 3.
https://library.partnertax.ai/us-ri/stat/44-34.1-5
History of Section. P.L. 2022, ch. 231, art. 6, § 12, effective June 27, 2022.
https://library.partnertax.ai/us-ri/stat/44-34-2
History of Section. P.L. 1978, ch. 341, § 3; P.L. 1982, ch. 121, § 1; P.L. 1982, ch. 255, § 1; P.L. 1984,
ch. 339, § 1; P.L. 1984, ch. 381, art. I, § 1; P.L. 1986, ch. 415, § 1; P.L. 1987,
ch. 65, § 1; P.L. 1988, ch. 654, § 2; P.L. 1998, ch. 31, art. 28, § 2; P.L. 2000,
ch. 55, art. 19, § 2; P.L. 2004, ch. 6, § 23; P.L. 2005, ch. 117, art. 17, § 1; P.L.
2017, ch. 302, art. 11, § 2; repealed by P.L. 2023, ch. 203, § 3, effective July 1,
2023; repealed by P.L. 2023, ch. 204, § 3, ef
https://library.partnertax.ai/us-ri/stat/44-34-3
History of Section. P.L. 1978, ch. 341, § 3; P.L. 1979, ch. 379, § 1; P.L. 1980, ch. 107, § 1; P.L. 1982,
ch. 143, § 3; P.L. 1982, ch. 343, § 3; P.L. 1984, ch. 11, § 3; P.L. 1984, ch. 381,
art. I, § 1; P.L. 1985, ch. 224, § 1; P.L. 1994, ch. 23, § 1; P.L. 1997, ch. 302,
§ 1; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023, ch. 203, § 3, effective
July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34-4
History of Section. P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023,
ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective
July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34-4.1
History of Section. P.L. 1992, ch. 133, art. 51, § 3; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2012, ch.
302, § 2; P.L. 2012, ch. 351, § 2; repealed by P.L. 2023, ch. 203, § 3, effective
July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34-5
History of Section. P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023,
ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective
July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34-6
History of Section. P.L. 1978, ch. 341, § 3; P.L. 2000, ch. 55, art. 19, § 2; P.L. 2005, ch. 117, art.
17, § 1; P.L. 2008, ch. 98, § 50; P.L. 2008, ch. 145, § 50; P.L. 2010, ch. 23, art.
23, § 3; P.L. 2010, ch. 120, § 4; repealed by P.L. 2023, ch. 203, § 3, effective July
1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34-7
History of Section. P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023,
ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective
July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34-8
History of Section. P.L. 1984, ch. 334, § 1; P.L. 1986, ch. 415, § 1; P.L. 2005, ch. 117, art. 17, § 1;
P.L. 2014, ch. 186, § 1; P.L. 2014, ch. 208, § 1; repealed by P.L. 2023, ch. 203,
§ 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1,
2023.
https://library.partnertax.ai/us-ri/stat/44-34-9
History of Section. P.L. 1984, ch. 381, art. I, § 2; P.L. 1986, ch. 415, § 1; P.L. 2005, ch. 117, art.
17, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by
P.L. 2023, ch. 204, § 3, effective July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34-10
History of Section. P.L. 1984, ch. 381, art. I, § 2; Repealed by P.L. 1986, ch. 415, § 2.
https://library.partnertax.ai/us-ri/stat/44-34-11
History of Section. P.L. 1984, ch. 381, art. I, § 2; P.L. 1985, ch. 181, art. 61, § 21; P.L. 1998, ch.
31, art. 28, § 2; P.L. 2001, ch. 180, § 138; P.L. 2005, ch. 117, art. 21, §§ 1, 36;
P.L. 2005, ch. 241, § 3; P.L. 2005, ch. 319, § 3; P.L. 2007, ch. 319, § 1; P.L. 2007,
ch. 446, § 1; P.L. 2017, ch. 302, art. 11, § 2; repealed by P.L. 2023, ch. 203, §
3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1,
2023.
https://library.partnertax.ai/us-ri/stat/44-34-12
History of Section. P.L. 1984, ch. 381, art. I, § 2; P.L. 1986, ch. 198, § 50; P.L. 2005, ch. 117, art.
17, § 1; P.L. 2006, ch. 246, art. 38, § 14; P.L. 2008, ch. 98, § 50; P.L. 2008, ch.
145, § 50; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by
P.L. 2023, ch. 204, § 3, effective July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34-13
History of Section. P.L. 1992, ch. 369, § 1; P.L. 1998, ch. 109, § 2; P.L. 1999, ch. 83, § 125; P.L. 1999,
ch. 130, § 125; P.L. 2002, ch. 388, § 1; P.L. 2005, ch. 117, art. 17, § 1; repealed
by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204,
§ 3, effective July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-34-14
History of Section. P.L. 2006, ch. 342, § 1; P.L. 2006, ch. 481, § 1; repealed by P.L. 2023, ch. 203,
§ 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1,
2023.
https://library.partnertax.ai/us-ri/stat/44-35-1
History of Section. P.L. 1979, ch. 298, § 1.
https://library.partnertax.ai/us-ri/stat/44-35-2
History of Section. P.L. 1979, ch. 298, § 1; P.L. 1981, ch. 297, § 1.
https://library.partnertax.ai/us-ri/stat/44-35-3
History of Section. P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 182, § 9; P.L. 2006, ch. 253, § 2.
https://library.partnertax.ai/us-ri/stat/44-35-4
History of Section. P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 181, art. 61, § 22; P.L. 2008, ch. 98, § 52;
P.L. 2008, ch. 145, § 52.
https://library.partnertax.ai/us-ri/stat/44-35-5
History of Section. P.L. 1979, ch. 298, § 1; P.L. 1999, ch. 354, § 35.
https://library.partnertax.ai/us-ri/stat/44-35-6
History of Section. P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 182, § 9; P.L. 1986, ch. 198, § 51; P.L. 2006,
ch. 253, § 2; P.L. 2008, ch. 98, § 52; P.L. 2008, ch. 145, § 52.
https://library.partnertax.ai/us-ri/stat/44-35-7
History of Section. P.L. 1979, ch. 298, § 1.
https://library.partnertax.ai/us-ri/stat/44-35-8
History of Section. P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 181, art. 61, § 22; P.L. 2008, ch. 98, § 52;
P.L. 2008, ch. 145, § 52.
https://library.partnertax.ai/us-ri/stat/44-35-9
History of Section. P.L. 1979, ch. 298, § 6.
https://library.partnertax.ai/us-ri/stat/44-35-10
History of Section. P.L. 1981, ch. 297, § 2; P.L. 2011, ch. 151, art. 12, § 13; P.L. 2016, ch. 142, art.
8, § 2.
https://library.partnertax.ai/us-ri/stat/44-35-11
History of Section. P.L. 2023, ch. 345, § 2, effective July 1, 2023; P.L. 2023, ch. 347, § 2, effective
July 1, 2023.
https://library.partnertax.ai/us-ri/stat/44-38-1
History of Section. P.L. 1980, ch. 150, § 1.
https://library.partnertax.ai/us-ri/stat/44-38-2
History of Section. P.L. 1980, ch. 150, § 1; P.L. 2008, ch. 98, § 53; P.L. 2008, ch. 145, § 53.
https://library.partnertax.ai/us-ri/stat/44-38-3
History of Section. P.L. 1980, ch. 150, § 1.
https://library.partnertax.ai/us-ri/stat/44-38-4
History of Section. P.L. 1980, ch. 150, § 1; P.L. 1988, ch. 84, § 37.
https://library.partnertax.ai/us-ri/stat/44-38-5
History of Section. P.L. 1980, ch. 150, § 1.
https://library.partnertax.ai/us-ri/stat/44-38-6
History of Section. P.L. 1980, ch. 150, § 1; Repealed by P.L. 1999, ch. 354, § 36, effective July 2, 1999.
https://library.partnertax.ai/us-ri/stat/44-39.1-1
History of Section. P.L. 1985, ch. 247, § 2; P.L. 1986, ch. 393, § 1.
https://library.partnertax.ai/us-ri/stat/44-39.1-2
History of Section. P.L. 1986, ch. 393, § 2.
https://library.partnertax.ai/us-ri/stat/44-39.1-3
History of Section. P.L. 1986, ch. 393, § 2.
https://library.partnertax.ai/us-ri/stat/44-39.1-4
History of Section. P.L. 1986, ch. 393, § 2.
https://library.partnertax.ai/us-ri/stat/44-39.1-5
History of Section. P.L. 2025, ch. 278, art. 5, § 14, effective January 1, 2026.
https://library.partnertax.ai/us-ri/stat/44-39.2-1
History of Section. P.L. 2003, ch. 124, § 1; P.L. 2003, ch. 135, § 1; P.L. 2003, ch. 137, § 1; P.L. 2006,
ch. 240, § 1; P.L. 2006, ch. 244, § 1; Repealed by P.L. 1997, ch. 168, § 6, and by
the terms of former § 44-39.2-3, effective January 1, 2003.
https://library.partnertax.ai/us-ri/stat/44-39.2-2
History of Section. P.L. 2003, ch. 124, § 1; P.L. 2003, ch. 135, § 1; P.L. 2003, ch. 137, § 1; Repealed
by P.L. 1997, ch. 168, § 6, and by the terms of former § 44-39.2-3, effective January
1, 2003.
https://library.partnertax.ai/us-ri/stat/44-39.2-3
History of Section. P.L. 2003, ch. 124, § 1; P.L. 2003, ch. 135, § 1; P.L. 2003, ch. 137, § 1; Repealed
by P.L. 1997, ch. 168, § 6, and by the terms of former § 44-39.2-3, effective January
1, 2003.
https://library.partnertax.ai/us-ri/stat/44-39.3-1
History of Section. P.L. 1997, ch. 312, § 1.
https://library.partnertax.ai/us-ri/stat/44-39.3-2
History of Section. P.L. 1997, ch. 312, § 1.
https://library.partnertax.ai/us-ri/stat/44-39.3-3
History of Section. P.L. 1997, ch. 312, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-1
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-2
History of Section. P.L. 1981, ch. 264, § 1; P.L. 1991, ch. 44, art. 34, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-3
History of Section. P.L. 1981, ch. 264, § 1; P.L. 1991, ch. 44, art. 34, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-4
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-5
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-6
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-7
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-8
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-9
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-10
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-11
History of Section. P.L. 1981, ch. 264, § 1; P.L. 1984, ch. 183, § 13.
https://library.partnertax.ai/us-ri/stat/44-40-12
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-13
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-14
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-15
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-40-16
History of Section. P.L. 1981, ch. 264, § 1.
https://library.partnertax.ai/us-ri/stat/44-42-1
History of Section. P.L. 1985, ch. 244, § 1.
https://library.partnertax.ai/us-ri/stat/44-42-2
History of Section. P.L. 1985, ch. 244, § 1.
https://library.partnertax.ai/us-ri/stat/44-42-3
History of Section. P.L. 1985, ch. 244, § 1; P.L. 1986, ch. 287, art. 13, § 1.
https://library.partnertax.ai/us-ri/stat/44-42-4
History of Section. P.L. 1985, ch. 244, § 1.
https://library.partnertax.ai/us-ri/stat/44-42-5
History of Section. P.L. 1985, ch. 244, § 1.
https://library.partnertax.ai/us-ri/stat/44-43-1
History of Section. P.L. 1987, ch. 559, § 1.
https://library.partnertax.ai/us-ri/stat/44-43.1-1
History of Section. P.L. 1994, ch. 108, § 1; P.L. 1998, ch. 110, § 1; Repealed by P.L. 2004, ch. 595,
art. 17, § 3, effective July 30, 2004, and applicable to tax years ending on or after
January 1, 2004.
https://library.partnertax.ai/us-ri/stat/44-43-4
History of Section. P.L. 1987, ch. 559, § 1.
https://library.partnertax.ai/us-ri/stat/44-43-5
History of Section. P.L. 1987, ch. 559, § 1.
https://library.partnertax.ai/us-ri/stat/44-43-6
History of Section. P.L. 1987, ch. 559, § 1.
https://library.partnertax.ai/us-ri/stat/44-43-7
History of Section. P.L. 1987, ch. 559, § 1.
https://library.partnertax.ai/us-ri/stat/44-43-8
History of Section. P.L. 1993, ch. 371, § 1; P.L. 1995, ch. 323, § 38.
https://library.partnertax.ai/us-ri/stat/44-44-1
History of Section. P.L. 1984, ch. 251, § 4; P.L. 1989, ch. 514, § 3.
https://library.partnertax.ai/us-ri/stat/44-44-2
History of Section. P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1989, ch. 264, § 1; P.L. 1989,
ch. 514, § 3; P.L. 1999, ch. 354, § 37; P.L. 2008, ch. 9, art. 6, § 1; P.L. 2012,
ch. 241, art. 21, § 9; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-3
History of Section. P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1998, ch. 86, § 1; P.L. 1998,
ch. 377, § 1; P.L. 2019, ch. 88, art. 5, § 15.
https://library.partnertax.ai/us-ri/stat/44-44-3.1
History of Section. P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 264, § 1; P.L. 1990, ch. 389, § 1; repealed
by P.L. 2023, ch. 79, art. 4, § 7, effective January 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-3.2
History of Section. P.L. 1988, ch. 241, § 4; repealed by P.L. 2023, ch. 79, art. 4, § 7, effective January
1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-3.3
History of Section. P.L. 1988, ch. 241, § 4; P.L. 1990, ch. 317, § 1; repealed by P.L. 2023, ch. 79, art.
4, § 7, effective January 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-3.4
History of Section. P.L. 1988, ch. 241, § 4; repealed by P.L. 2023, ch. 79, art. 4, § 7, effective January
1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-3.5
History of Section. P.L. 1988, ch. 241, § 4; repealed by P.L. 2023, ch. 79, art. 4, § 7, effective January
1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-3.6
History of Section. P.L. 1988, ch. 241, § 4.
https://library.partnertax.ai/us-ri/stat/44-44-3.7
History of Section. P.L. 1989, ch. 514, § 4; P.L. 1990, ch. 317, § 1; P.L. 2019, ch. 88, art. 5, § 15.
https://library.partnertax.ai/us-ri/stat/44-44-3.8
History of Section. P.L. 1990, ch. 514, §§ 5, 6; P.L. 2001, ch. 180, § 139.
https://library.partnertax.ai/us-ri/stat/44-44-4
History of Section. P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1989, ch. 514, § 3; P.L. 1990,
ch. 317, § 1.
https://library.partnertax.ai/us-ri/stat/44-44-4.1
History of Section. P.L. 1989, ch. 514, § 4; P.L. 1990, ch. 317, § 1.
https://library.partnertax.ai/us-ri/stat/44-44-7
History of Section. P.L. 1984, ch. 251, § 4.
https://library.partnertax.ai/us-ri/stat/44-44-8
History of Section. P.L. 1984, ch. 251, § 4.
https://library.partnertax.ai/us-ri/stat/44-44-9
History of Section. P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1,
1989.
https://library.partnertax.ai/us-ri/stat/44-44-10
History of Section. P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1989, ch. 514, § 3; P.L. 1995,
ch. 370, art. 40, § 151.
https://library.partnertax.ai/us-ri/stat/44-44-13
History of Section. P.L. 1984, ch. 251, § 4.
https://library.partnertax.ai/us-ri/stat/44-44-16
History of Section. P.L. 1988, ch. 241, § 4.
https://library.partnertax.ai/us-ri/stat/44-44-17
History of Section. P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1; P.L. 2023,
ch. 79, art. 4, § 6, effective January 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-18
History of Section. P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1; P.L. 2023,
ch. 79, art. 4, § 6, effective January 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-18.1
History of Section. P.L. 1989, ch. 514, § 4.
https://library.partnertax.ai/us-ri/stat/44-44-19
History of Section. P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1; P.L. 2023,
ch. 79, art. 4, § 6, effective January 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-20
History of Section. P.L. 1988, ch. 241, § 4; P.L. 1993, ch. 459, § 11; P.L. 2023, ch. 79, art. 4, § 6,
effective January 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-21
History of Section. P.L. 1988, ch. 241, § 4.
https://library.partnertax.ai/us-ri/stat/44-44-22
History of Section. P.L. 1988, ch. 241, § 4; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-44-23
History of Section. P.L. 1988, ch. 241, § 4.
https://library.partnertax.ai/us-ri/stat/44-45-1
History of Section. P.L. 1985, ch. 182, § 1.
https://library.partnertax.ai/us-ri/stat/44-45-2
History of Section. P.L. 1985, ch. 182, § 1; P.L. 1988, ch. 84, § 99; P.L. 2006, ch. 253, § 3.
https://library.partnertax.ai/us-ri/stat/44-46-1
History of Section. P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1; P.L. 1997,
ch. 97, § 1; P.L. 1999, ch. 354, § 38.
https://library.partnertax.ai/us-ri/stat/44-46-2
History of Section. P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1.
https://library.partnertax.ai/us-ri/stat/44-46-3
History of Section. P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1; P.L. 1997,
ch. 97, § 1.
https://library.partnertax.ai/us-ri/stat/44-46-4
History of Section. P.L. 1985, ch. 274, § 1.
https://library.partnertax.ai/us-ri/stat/44-46-5
History of Section. P.L. 1985, ch. 274, § 1.
https://library.partnertax.ai/us-ri/stat/44-46-6
History of Section. P.L. 1985, ch. 274, § 1.
https://library.partnertax.ai/us-ri/stat/44-46-7
History of Section. P.L. 1996, ch. 105, § 2; P.L. 1996, ch. 198, § 2; P.L. 1997, ch. 97, § 1.
https://library.partnertax.ai/us-ri/stat/44-46-8
History of Section. P.L. 1996, ch. 105, § 2; P.L. 1996, ch. 198, § 2.
https://library.partnertax.ai/us-ri/stat/44-47-1
History of Section. P.L. 1987, ch. 477, § 1; P.L. 1988, ch. 602, § 1; P.L. 1992, ch. 162, § 1; P.L. 1994,
ch. 216, § 2; P.L. 1994, ch. 262, § 1; P.L. 1994, ch. 270, § 2.
https://library.partnertax.ai/us-ri/stat/44-47-2
History of Section. P.L. 1987, ch. 477, § 1; P.L. 1994, ch. 262, § 1.
https://library.partnertax.ai/us-ri/stat/44-47-3
History of Section. P.L. 1987, ch. 477, § 1.
https://library.partnertax.ai/us-ri/stat/44-47-4
History of Section. P.L. 1987, ch. 477, § 1.
https://library.partnertax.ai/us-ri/stat/44-48-1
History of Section. P.L. 1988, ch. 129, art. 12, § 1; Repealed by P.L. 2000, ch. 109, § 50, effective
July 7, 2000.
https://library.partnertax.ai/us-ri/stat/44-48.1-1
History of Section. P.L. 1996, ch. 327, § 1; P.L. 1996, ch. 394, § 1; P.L. 1997, ch. 30, art. 38, § 1;
P.L. 2003, ch. 142, § 1; P.L. 2003, ch. 146, § 1; P.L. 2006, ch. 246, art. 38, § 16.
https://library.partnertax.ai/us-ri/stat/44-48.2-1
History of Section. P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5.
https://library.partnertax.ai/us-ri/stat/44-48.2-2
History of Section. P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65.
https://library.partnertax.ai/us-ri/stat/44-48.2-3
History of Section. P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65; P.L. 2015,
ch. 141, art. 19, § 14.
https://library.partnertax.ai/us-ri/stat/44-48.2-4
History of Section. P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65.
https://library.partnertax.ai/us-ri/stat/44-48.2-5
History of Section. P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65; P.L. 2023,
ch. 294, § 7, effective June 22, 2023; P.L. 2023, ch. 295, § 7, effective June 22,
2023.
https://library.partnertax.ai/us-ri/stat/44-48.2-6
History of Section. P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5.
https://library.partnertax.ai/us-ri/stat/44-48.3-1
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-2
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-3
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-4
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-5
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-6
History of Section. P.L. 2015, ch. 141, art. 19, § 15; P.L. 2019, ch. 88, art. 12, § 7.
https://library.partnertax.ai/us-ri/stat/44-48.3-7
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-8
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-9
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-10
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-11
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-12
History of Section. P.L. 2015, ch. 141, art. 19, § 15.
https://library.partnertax.ai/us-ri/stat/44-48.3-13
History of Section. P.L. 2015, ch. 141, art. 19, § 15; P.L. 2023, ch. 294, § 8, effective June 22, 2023;
P.L. 2023, ch. 295, § 8, effective June 22, 2023.
https://library.partnertax.ai/us-ri/stat/44-48.3-14
History of Section. P.L. 2015, ch. 141, art. 19, § 15; P.L. 2018, ch. 47, art. 12, § 14; P.L. 2019, ch.
88, art. 12, § 22; P.L. 2020, ch. 80, art. 1, § 21; P.L. 2021, ch. 162, art. 9, §
17, effective July 6, 2021; P.L. 2022, ch. 231, art. 9, § 19, effective June 27, 2022;
P.L. 2023, ch. 79, art. 7, § 15, effective June 16, 2023; P.L. 2024, ch. 117, art.
7, § 24, effective June 17, 2024; P.L. 2025, ch. 278, art. 6, § 16, effective June
29, 2025.
https://library.partnertax.ai/us-ri/stat/44-49-1
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022,
ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-2
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2004, ch. 6, § 24; P.L. 2022,
ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-3
History of Section. P.L. 1989, ch. 392, § 1; P.L. 1992, ch. 284, § 1.
https://library.partnertax.ai/us-ri/stat/44-49-4
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022,
ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-5
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2022, ch. 31, § 3, effective
May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-6
History of Section. P.L. 1989, ch. 392, § 1.
https://library.partnertax.ai/us-ri/stat/44-49-7
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022,
ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-8
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2022, ch. 31, § 3, effective
May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-9
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022,
ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-9.1
History of Section. P.L. 1992, ch. 284, § 2; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022,
ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-10
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022,
ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-11
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022,
ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-12
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022,
ch. 32, § 3, effective May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-49-13
History of Section. P.L. 1989, ch. 392, § 1; P.L. 1992, ch. 284, § 1.
https://library.partnertax.ai/us-ri/stat/44-49-13.1
History of Section. P.L. 1992, ch. 284, § 2; P.L. 1993, ch. 459, § 12; P.L. 1999, ch. 354, § 39.
https://library.partnertax.ai/us-ri/stat/44-49-14
History of Section. P.L. 1989, ch. 392, § 1.
https://library.partnertax.ai/us-ri/stat/44-49-15
History of Section. P.L. 1989, ch. 392, § 1.
https://library.partnertax.ai/us-ri/stat/44-49-16
History of Section. P.L. 1992, ch. 284, § 2.
https://library.partnertax.ai/us-ri/stat/44-51-1
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-2
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-3
History of Section. P.L. 1992, ch. 133, art. 75, § 1; P.L. 1995, ch. 370, art. 25, § 2; P.L. 1997, ch.
30, art. 23, § 2; P.L. 2003, ch. 376, art. 7, § 14; P.L. 2008, ch. 9, art. 14, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-4
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-5
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-6
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-7
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-8
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-9
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-10
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-11
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-12
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-13
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-51-14
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-1
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-2
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-3
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-4
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-5
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-6
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-7
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-8
History of Section. P.L. 1992, ch. 133, art. 76, § 1; P.L. 1993, ch. 459, § 16.
https://library.partnertax.ai/us-ri/stat/44-52-9
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-10
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-11
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-12
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-13
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-52-14
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-1
History of Section. P.L. 1993, ch. 138, art. 68, § 1; P.L. 2007, ch. 73, art. 4, § 4.
https://library.partnertax.ai/us-ri/stat/44-53-2
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-3
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-4
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-5
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-6
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-7
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-8
History of Section. P.L. 1993, ch. 138, art. 68, § 1; P.L. 2025, ch. 165, § 19, effective June 24, 2025;
P.L. 2025, ch. 166, § 19, effective June 24, 2025.
https://library.partnertax.ai/us-ri/stat/44-53-9
History of Section. P.L. 1993, ch. 138, art. 68, § 1; P.L. 1999, ch. 354, § 40.
https://library.partnertax.ai/us-ri/stat/44-53-10
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-11
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-12
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-13
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-14
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-15
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-16
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-17
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
https://library.partnertax.ai/us-ri/stat/44-53-18
History of Section. P.L. 2025, ch. 278, art. 5, § 16, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-54-1
History of Section. P.L. 1997, ch. 112, § 1; P.L. 1999, ch. 83, § 127; P.L. 1999, ch. 130, § 127; P.L.
2010, ch. 239, § 22.
https://library.partnertax.ai/us-ri/stat/44-55-1
History of Section. P.L. 1997, ch. 362, § 1.
https://library.partnertax.ai/us-ri/stat/44-55-2
History of Section. P.L. 1997, ch. 362, § 1.
https://library.partnertax.ai/us-ri/stat/44-55-3
History of Section. P.L. 1997, ch. 362, § 1.
https://library.partnertax.ai/us-ri/stat/44-55-4
History of Section. P.L. 1997, ch. 362, § 1.
https://library.partnertax.ai/us-ri/stat/44-55-4.1
History of Section. P.L. 1997, ch. 362, § 1.
https://library.partnertax.ai/us-ri/stat/44-55-5
History of Section. P.L. 1997, ch. 362, § 1.
https://library.partnertax.ai/us-ri/stat/44-55-6
History of Section. P.L. 1997, ch. 362, § 1.
https://library.partnertax.ai/us-ri/stat/44-55-7
History of Section. P.L. 1997, ch. 362, § 1.
https://library.partnertax.ai/us-ri/stat/44-55-8
History of Section. P.L. 2013, ch. 144, art. 9, § 2; P.L. 2014, ch. 528, § 66.
https://library.partnertax.ai/us-ri/stat/44-56-1
History of Section. P.L. 2000, ch. 145, § 1; Repealed by P.L. 2005, ch. 281, § 1, and by P.L. 2005, ch.
305, § 1, effective July 15, 2005.
https://library.partnertax.ai/us-ri/stat/44-57-1
History of Section. P.L. 2000, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-57-2
History of Section. P.L. 2000, ch. 145, § 1; P.L. 2005, ch. 281, § 3; P.L. 2005, ch. 305, § 3.
https://library.partnertax.ai/us-ri/stat/44-57-3
History of Section. P.L. 2000, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-57-4
History of Section. P.L. 2000, ch. 145, § 1; P.L. 2005, ch. 281, § 3; P.L. 2005, ch. 305, § 3.
https://library.partnertax.ai/us-ri/stat/44-57-5
History of Section. P.L. 2000, ch. 145, § 1; P.L. 2005, ch. 281, § 3; P.L. 2005, ch. 305, § 3; P.L. 2009,
ch. 339, § 1; P.L. 2009, ch. 340, § 1.
https://library.partnertax.ai/us-ri/stat/44-57-6
History of Section. P.L. 2000, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-57-7
History of Section. P.L. 2000, ch. 145, § 1; P.L. 2005, ch. 281, § 3; P.L. 2005, ch. 305, § 3.
https://library.partnertax.ai/us-ri/stat/44-57-8
History of Section. P.L. 2000, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-57-9
History of Section. P.L. 2000, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-57-10
History of Section. P.L. 2000, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-57-11
History of Section. P.L. 2000, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-57-12
History of Section. P.L. 2000, ch. 145, § 1.
https://library.partnertax.ai/us-ri/stat/44-58-1
History of Section. P.L. 2000, ch. 181, § 1.
https://library.partnertax.ai/us-ri/stat/44-58-2
History of Section. P.L. 2000, ch. 181, § 1.
https://library.partnertax.ai/us-ri/stat/44-58-3
History of Section. P.L. 2000, ch. 181, § 1; P.L. 2006, ch. 246, art. 38, § 17; P.L. 2008, ch. 98, § 55;
P.L. 2008, ch. 145, § 55.
https://library.partnertax.ai/us-ri/stat/44-58-4
History of Section. P.L. 2000, ch. 181, § 1.
https://library.partnertax.ai/us-ri/stat/44-58-5
History of Section. P.L. 2000, ch. 181, § 1.
https://library.partnertax.ai/us-ri/stat/44-58-6
History of Section. P.L. 2000, ch. 181, § 1.
https://library.partnertax.ai/us-ri/stat/44-58-7
History of Section. P.L. 2000, ch. 181, § 1; P.L. 2001, ch. 180, § 140.
https://library.partnertax.ai/us-ri/stat/44-58-8
History of Section. P.L. 2000, ch. 181, § 1; P.L. 2001, ch. 180, § 140.
https://library.partnertax.ai/us-ri/stat/44-59-1
History of Section. P.L. 2001, ch. 172, § 1.
https://library.partnertax.ai/us-ri/stat/44-59-2
History of Section. P.L. 2001, ch. 172, § 1.
https://library.partnertax.ai/us-ri/stat/44-59-3
History of Section. P.L. 2001, ch. 172, § 1.
https://library.partnertax.ai/us-ri/stat/44-59-4
History of Section. P.L. 2001, ch. 172, § 1; P.L. 2007, ch. 6, § 7.
https://library.partnertax.ai/us-ri/stat/44-59-5
History of Section. P.L. 2001, ch. 172, § 1.
https://library.partnertax.ai/us-ri/stat/44-59-6
History of Section. P.L. 2001, ch. 172, § 1.
https://library.partnertax.ai/us-ri/stat/44-59-7
History of Section. P.L. 2001, ch. 172, § 1.
https://library.partnertax.ai/us-ri/stat/44-59-8
History of Section. P.L. 2001, ch. 172, § 1.
https://library.partnertax.ai/us-ri/stat/44-59-9
History of Section. P.L. 2001, ch. 172, § 1.
https://library.partnertax.ai/us-ri/stat/44-59-10
History of Section. P.L. 2001, ch. 172, § 1; P.L. 2003, ch. 376, art. 7, § 7; P.L. 2004, ch. 595, art.
17, § 5; P.L. 2005, ch. 117, art. 16, § 3; P.L. 2006, ch. 246, art. 30, § 13; Repealed
by P.L. 2007, ch. 6, § 8, effective March 14, 2007.
https://library.partnertax.ai/us-ri/stat/44-60-1
History of Section. P.L. 2002, ch. 5, § 1.
https://library.partnertax.ai/us-ri/stat/44-61-1
History of Section. P.L. 2002, ch. 65, art. 16, § 3; P.L. 2003, ch. 376, art. 7, § 3; P.L. 2008, ch. 14,
§ 1.
https://library.partnertax.ai/us-ri/stat/44-61-1.1
History of Section. P.L. 2003, ch. 376, art. 7, § 4; P.L. 2008, ch. 14, § 1; P.L. 2013, ch. 144, art.
9, § 1; P.L. 2014, ch. 528, § 67.
https://library.partnertax.ai/us-ri/stat/44-61-1.2
History of Section. P.L. 2008, ch. 14, § 2.
https://library.partnertax.ai/us-ri/stat/44-62-1
History of Section. P.L. 2006, ch. 246, art. 24, § 1.
https://library.partnertax.ai/us-ri/stat/44-62-2
History of Section. P.L. 2006, ch. 246, art. 24, § 1; P.L. 2010, ch. 239, § 46.
https://library.partnertax.ai/us-ri/stat/44-62-3
History of Section. P.L. 2006, ch. 246, art. 24, § 1; P.L. 2013, ch. 144, art. 9, § 14; P.L. 2014, ch.
528, § 68; P.L. 2023, ch. 79, art. 4, § 8, effective January 1, 2024.
https://library.partnertax.ai/us-ri/stat/44-62-4
History of Section. P.L. 2006, ch. 246, art. 24, § 1; P.L. 2007, ch. 73, art. 7, § 1.
https://library.partnertax.ai/us-ri/stat/44-62-5
History of Section. P.L. 2006, ch. 246, art. 24, § 1.
https://library.partnertax.ai/us-ri/stat/44-62-6
History of Section. P.L. 2006, ch. 246, art. 24, § 1; P.L. 2007, ch. 73, art. 7, § 1.
https://library.partnertax.ai/us-ri/stat/44-62-7
History of Section. P.L. 2006, ch. 246, art. 24, § 1.
https://library.partnertax.ai/us-ri/stat/44-63-1
History of Section. P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568,
§ 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31,
2016.
https://library.partnertax.ai/us-ri/stat/44-63-2
History of Section. P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568,
§ 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31,
2016.
https://library.partnertax.ai/us-ri/stat/44-63-3
History of Section. P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; P.L. 2008, ch. 100, art. 32, § 4;
P.L. 2008, ch. 165, § 2; P.L. 2008, ch. 173, § 2; P.L. 2011, ch. 151, art. 19, § 6;
Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572,
§ 2, effective December 31, 2016.
https://library.partnertax.ai/us-ri/stat/44-63-4
History of Section. P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568,
§ 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31,
2016.
https://library.partnertax.ai/us-ri/stat/44-63-5
History of Section. P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568,
§ 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31,
2016.
https://library.partnertax.ai/us-ri/stat/44-64-1
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-2
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-3
History of Section. P.L. 2007, ch. 73, art. 11, § 2; Repealed by P.L. 2015, ch. 141, art. 11, § 13, effective
July 1, 2015.
https://library.partnertax.ai/us-ri/stat/44-64-4
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-5
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-6
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-7
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-8
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-9
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-10
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-11
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-12
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-64-13
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
https://library.partnertax.ai/us-ri/stat/44-65-1
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-2
History of Section. P.L. 2007, ch. 73, art. 11, § 3; P.L. 2010, ch. 239, § 47.
https://library.partnertax.ai/us-ri/stat/44-65-3
History of Section. P.L. 2007, ch. 73, art. 11, § 3; Repealed by P.L. 2015, ch. 141, art. 11, § 14, effective
July 1, 2015.
https://library.partnertax.ai/us-ri/stat/44-65-4
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-5
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-6
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-7
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-8
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-9
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-10
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-11
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-12
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-65-13
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
https://library.partnertax.ai/us-ri/stat/44-66-1
History of Section. P.L. 2009, ch. 68, art. 16, § 11.
https://library.partnertax.ai/us-ri/stat/44-67-1
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-2
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-3
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-4
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-5
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-6
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-7
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-8
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-9
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-10
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-11
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-12
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-67-13
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
https://library.partnertax.ai/us-ri/stat/44-68-1
History of Section. P.L. 2013, ch. 144, art. 9, § 6.
https://library.partnertax.ai/us-ri/stat/44-68-2
History of Section. P.L. 2013, ch. 144, art. 9, § 6.
https://library.partnertax.ai/us-ri/stat/44-68-3
History of Section. P.L. 2013, ch. 144, art. 9, § 6; P.L. 2014, ch. 528, § 69.
https://library.partnertax.ai/us-ri/stat/44-68-4
History of Section. P.L. 2013, ch. 144, art. 9, § 6.
https://library.partnertax.ai/us-ri/stat/44-68-5
History of Section. P.L. 2013, ch. 144, art. 9, § 6; P.L. 2014, ch. 528, § 69.
https://library.partnertax.ai/us-ri/stat/44-68-6
History of Section. P.L. 2013, ch. 144, art. 9, § 6.
https://library.partnertax.ai/us-ri/stat/44-68-7
History of Section. P.L. 2013, ch. 144, art. 9, § 6.
https://library.partnertax.ai/us-ri/stat/44-69-1
History of Section. P.L. 2014, ch. 145, art. 12, § 3.
https://library.partnertax.ai/us-ri/stat/44-69-2
History of Section. P.L. 2014, ch. 145, art. 12, § 3.
https://library.partnertax.ai/us-ri/stat/44-69-3
History of Section. P.L. 2014, ch. 145, art. 12, § 3.
https://library.partnertax.ai/us-ri/stat/44-70-1
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-2
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-3
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-4
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-5
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-6
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-7
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-8
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-9
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-10
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-11
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-12
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-13
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-14
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-15
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-16
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-17
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-18
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-70-19
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
https://library.partnertax.ai/us-ri/stat/44-71-1
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-2
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-3
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-4
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-5
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-6
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-7
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-8
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-9
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-10
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-11
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-71-12
History of Section. P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.
https://library.partnertax.ai/us-ri/stat/44-72-1
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-2
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-3
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-4
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-5
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-6
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-7
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-8
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-9
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-10
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-11
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-12
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-13
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-14
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
https://library.partnertax.ai/us-ri/stat/44-72-15
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.