Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-30-75
Employerâs return and payment of withheld taxes
Official textwebserver.rilegislature.govlast amended
Every employer required to deduct and withhold tax under this chapter shall file a withholding tax return on forms prescribed and at the times prescribed by the tax administrator and pay over to the tax administrator or to a depositary designated by the tax administrator the taxes so required to be deducted and withheld.
Amendment history
History of Section. P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1991, ch. 6, art. 2, § 1; P.L. 1993, ch. 130, § 1.
Source: view the official text
In this chapter (40 sections)
- 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
- 44-30-93 · Transferees
- 44-30-94 · Criminal penalties