Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-30-73
Information statement for employee
Every employer required to deduct and withhold Rhode Island personal income tax from the wages of an employee, or who would have been required to deduct and withhold tax if the employee had claimed no more than one withholding exemption, shall furnish to the employee in respect of the wages paid by the employer to the employee during the calendar year on or before January 31 of the succeeding year, or, if his or her employment is terminated before the close of the calendar year, within thirty (30) days after the date on which the last payment of the wages is made, a written statement as prescribed by the tax administrator showing the amount of wages paid by the employer to the employee, the amount deducted and withheld as tax, and any other information that the tax administrator shall prescribe.
Amendment history
History of Section. P.L. 1971, ch. 8, art. 1, § 1.
Source: view the official text
In this chapter (40 sections)
- 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
- 44-30-88 · Interest on overpayment
- 44-30-89 · Administrative petition
- 44-30-90 · Review of tax administratorâs decision
- 44-30-91 · Mailing rules â Holidays
- 44-30-92 · Collection, levy, and lien