Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-30-71.1
Voluntary withholding of tax from military retirement payments
# (a)
The tax administrator may enter into agreements with the federal government to allow for the withholding from military retirement payments subject to Rhode Island personal income tax of a resident individual, an amount substantially equivalent to the tax reasonably estimated to be due resulting from the inclusion in the residentâs Rhode Island income of his or her retirement payments received during any calendar year.
# (b)
The method of determining the amount to be withheld shall be prescribed by regulations of the tax administrator, with due regard to the withholding exemptions of the resident.
# (c)
The provisions of this section shall apply only to a resident who so elects to have the withholding effected.
Amendment history
History of Section. P.L. 1986, ch. 121, § 1.
Source: view the official text
In this chapter (40 sections)
- 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
- 44-30-76 · Employerâs liability for withheld taxes â Violations â…
- 44-30-77 · Employerâs failure to withhold
- 44-30-78 · Filing annual reconciliation of tax withheld
- 44-30-81 · Notice of deficiency
- 44-30-82 · Assessment date
- 44-30-83 · Limitations on assessment
- 44-30-84 · Interest on underpayment
- 44-30-85 · Additions to tax and civil penalties
- 44-30-85.1 · Electronic filing of withholding tax returns and penalties
- 44-30-86 · Overpayment
- 44-30-87 · Limitations on credit or refund
- 44-30-87.1 · Net operating loss â Limitation