Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-30-6
Meaning of terms
Any term used in the Rhode Island personal income tax law shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States means the provisions of the Internal Revenue Code of 1954, and amendments thereto thereto, and other provisions of the laws of the United States relating to federal income taxes for the same taxable year, except that if this reference should ever be declared unconstitutional then to the provisions that existed on January 1, 1972.
Amendment history
History of Section. P.L. 1971, ch. 8, art. 1, § 1; P.L. 1972, ch. 155, art. 1, § 1.
Source: view the official text
In this chapter (40 sections)
- 44-30-1 · Persons subject to tax
- 44-30-1.1 · Exemption from tax for writers, composers, and artists
- 44-30-1.2 · Annual Rhode Island personal income and tax data report
- 44-30-2 · Rate of tax
- 44-30-2.1 · Refund deduction for contribution to U.S. Olympic Committee
- 44-30-2.2 · Refund deduction for contribution to the non-game wildlife…
- 44-30-2.3 · Refund deduction for contribution to the childhood disease…
- 44-30-2.4 · Refund deduction for contribution to the drug program…
- 44-30-2.5 · Refund deduction for contribution to the Rhode Island organ…
- 44-30-2.6 · Rhode Island taxable income â Rate of tax
- 44-30-2.7 · Capital gains rates for assets held more than five (5) years
- 44-30-2.8 · Net operating loss deduction
- 44-30-2.9 · Refund deduction for contribution to the Rhode Island…
- 44-30-2.10 · Alternative flat tax rate
- 44-30-2.11 · Refund deduction for contribution to the substance use and…
- 44-30-2.12 · Refund deduction for contribution to the behavioral health…
- 44-30-3 · Optional tax tables for resident individuals
- 44-30-4 · Accounting periods and methods
- 44-30-5 · âResidentâ and ânonresidentâ defined
- 44-30-6 · Meaning of terms
- 44-30-7 · Amortization of air or water pollution control facilities
- 44-30-11 · Resident husband and wife
- 44-30-12 · Rhode Island income of a resident individual
- 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