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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-30-74

Credit for tax withheld

Official textwebserver.rilegislature.govlast amended

Wages upon which tax is required to be withheld shall be taxable as if no withholding were required, but any amount of Rhode Island personal income tax actually deducted and withheld in any calendar year shall be deemed to have been paid to the tax administrator on behalf of the person from whom withheld, and the person shall be credited with having paid that amount of tax for the taxable year beginning in that calendar year.
For a taxable year of less than twelve (12) months, the credit shall be made under regulations of the tax administrator.

Amendment history

History of Section. P.L. 1971, ch. 8, art. 1, § 1.

Source: view the official text

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In this chapter (40 sections)
  1. 44-30-35 · Rhode Island income of a nonresident estate or trust
  2. 44-30-36 · Share of a nonresident estate, trust, or beneficiary in…
  3. 44-30-37 · Credit to trust beneficiary receiving accumulation…
  4. 44-30-51 · Returns and liabilities
  5. 44-30-52 · Time and place for filing returns and paying tax
  6. 44-30-53 · Signing of returns and other documents
  7. 44-30-54 · Change of resident status during year
  8. 44-30-55 · Declarations of estimated tax
  9. 44-30-56 · Payments of estimated tax
  10. 44-30-57 · Extensions of time
  11. 44-30-58 · Requirements concerning returns, notices, records, and…
  12. 44-30-59 · Report of change in federal taxable income
  13. 44-30-60 · Change of election
  14. 44-30-71 · Requirement of withholding tax from wages
  15. 44-30-71.1 · Voluntary withholding of tax from military retirement…
  16. 44-30-71.2 · Withholding of tax from lottery, pari-mutuel betting,…
  17. 44-30-71.3 · Sale of real property by nonresidents — Withholding…
  18. 44-30-71.4 · Employee leasing companies — Payroll companies
  19. 44-30-72 · Withholding agreements
  20. 44-30-73 · Information statement for employee
  21. 44-30-74 · Credit for tax withheld
  22. 44-30-75 · Employer’s return and payment of withheld taxes
  23. 44-30-76 · Employer’s liability for withheld taxes — Violations —…
  24. 44-30-77 · Employer’s failure to withhold
  25. 44-30-78 · Filing annual reconciliation of tax withheld
  26. 44-30-81 · Notice of deficiency
  27. 44-30-82 · Assessment date
  28. 44-30-83 · Limitations on assessment
  29. 44-30-84 · Interest on underpayment
  30. 44-30-85 · Additions to tax and civil penalties
  31. 44-30-85.1 · Electronic filing of withholding tax returns and penalties
  32. 44-30-86 · Overpayment
  33. 44-30-87 · Limitations on credit or refund
  34. 44-30-87.1 · Net operating loss — Limitation
  35. 44-30-88 · Interest on overpayment
  36. 44-30-89 · Administrative petition
  37. 44-30-90 · Review of tax administrator’s decision
  38. 44-30-91 · Mailing rules — Holidays
  39. 44-30-92 · Collection, levy, and lien
  40. 44-30-93 · Transferees
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