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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-30-77

Employer’s failure to withhold

Official textwebserver.rilegislature.govlast amended

If an employer fails to deduct and withhold Rhode Island personal income tax as required, and thereafter the employee’s tax against which the tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of the failure to deduct and withhold.

Amendment history

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

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In this chapter (40 sections)
  1. 44-30-51 · Returns and liabilities
  2. 44-30-52 · Time and place for filing returns and paying tax
  3. 44-30-53 · Signing of returns and other documents
  4. 44-30-54 · Change of resident status during year
  5. 44-30-55 · Declarations of estimated tax
  6. 44-30-56 · Payments of estimated tax
  7. 44-30-57 · Extensions of time
  8. 44-30-58 · Requirements concerning returns, notices, records, and…
  9. 44-30-59 · Report of change in federal taxable income
  10. 44-30-60 · Change of election
  11. 44-30-71 · Requirement of withholding tax from wages
  12. 44-30-71.1 · Voluntary withholding of tax from military retirement…
  13. 44-30-71.2 · Withholding of tax from lottery, pari-mutuel betting,…
  14. 44-30-71.3 · Sale of real property by nonresidents — Withholding…
  15. 44-30-71.4 · Employee leasing companies — Payroll companies
  16. 44-30-72 · Withholding agreements
  17. 44-30-73 · Information statement for employee
  18. 44-30-74 · Credit for tax withheld
  19. 44-30-75 · Employer’s return and payment of withheld taxes
  20. 44-30-76 · Employer’s liability for withheld taxes — Violations —…
  21. 44-30-77 · Employer’s failure to withhold
  22. 44-30-78 · Filing annual reconciliation of tax withheld
  23. 44-30-81 · Notice of deficiency
  24. 44-30-82 · Assessment date
  25. 44-30-83 · Limitations on assessment
  26. 44-30-84 · Interest on underpayment
  27. 44-30-85 · Additions to tax and civil penalties
  28. 44-30-85.1 · Electronic filing of withholding tax returns and penalties
  29. 44-30-86 · Overpayment
  30. 44-30-87 · Limitations on credit or refund
  31. 44-30-87.1 · Net operating loss — Limitation
  32. 44-30-88 · Interest on overpayment
  33. 44-30-89 · Administrative petition
  34. 44-30-90 · Review of tax administrator’s decision
  35. 44-30-91 · Mailing rules — Holidays
  36. 44-30-92 · Collection, levy, and lien
  37. 44-30-93 · Transferees
  38. 44-30-94 · Criminal penalties
  39. 44-30-95 · General powers of tax administrator
  40. 44-30-95.1 · Rules and regulations
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