Rhode Island General Laws — Title 44 (Taxation) R.I. Gen. Laws § 44-31.1-1 — Repealed Last amended: History of Section. P.L. 2002, ch. 265, § 1; Repealed by P.L. 2005, ch. 95, § 2, and by P.L. 2005, ch. 118, § 2, effective July 1, 2005. Source: official text