Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-30-37
Credit to trust beneficiary receiving accumulation distribution
Official textwebserver.rilegislature.govlast amended
A nonresident beneficiary of a trust whose Rhode Island income includes all or part of an accumulation distribution by the trust, as defined in 26 U.S.C. § 665, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to the same limitation as provided by § 44-30-19 with respect to a resident beneficiary.
Amendment history
History of Section. P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
Source: view the official text
In this chapter (40 sections)
- 44-30-15 · Resident partners
- 44-30-16 · Rhode Island income of a resident estate or trust
- 44-30-17 · Share of a resident estate, trust, or beneficiary in Rhode…
- 44-30-18 · Credit for income taxes of other states
- 44-30-19 · Credit to trust beneficiary receiving accumulation…
- 44-30-20 · Tax credit for installation costs to hydroelectric power…
- 44-30-21 · Hydroelectric development tax credit â Definitions
- 44-30-22 · Tax credit for installation costs
- 44-30-23 · Extended credits
- 44-30-24 · Tax credit for art
- 44-30-25 · Modification relating to family education accounts
- 44-30-25.1 · Scituate â Modification relating to medical savings…
- 44-30-26 · Tax credit for surviving spouse
- 44-30-27 · Farm to school income tax credit
- 44-30-31 · Nonresident husband and wife
- 44-30-32 · Rhode Island income of a nonresident individual
- 44-30-33 · Apportionment
- 44-30-34 · Nonresident partners
- 44-30-35 · Rhode Island income of a nonresident estate or trust
- 44-30-36 · Share of a nonresident estate, trust, or beneficiary in…
- 44-30-37 · Credit to trust beneficiary receiving accumulation…
- 44-30-51 · Returns and liabilities
- 44-30-52 · Time and place for filing returns and paying tax
- 44-30-53 · Signing of returns and other documents
- 44-30-54 · Change of resident status during year
- 44-30-55 · Declarations of estimated tax
- 44-30-56 · Payments of estimated tax
- 44-30-57 · Extensions of time
- 44-30-58 · Requirements concerning returns, notices, records, and…
- 44-30-59 · Report of change in federal taxable income
- 44-30-60 · Change of election
- 44-30-71 · Requirement of withholding tax from wages
- 44-30-71.1 · Voluntary withholding of tax from military retirement…
- 44-30-71.2 · Withholding of tax from lottery, pari-mutuel betting,…
- 44-30-71.3 · Sale of real property by nonresidents â Withholding…
- 44-30-71.4 · Employee leasing companies â Payroll companies
- 44-30-72 · Withholding agreements
- 44-30-73 · Information statement for employee
- 44-30-74 · Credit for tax withheld
- 44-30-75 · Employerâs return and payment of withheld taxes