Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-72-4
Imposition and proceeds of tax
Official textwebserver.rilegislature.govlast amended
# (a)
For taxable years beginning on or after July 1, 2026, a tax is imposed upon the privilege of utilizing property as non-owner occupied residential property within the state during any taxable year. The non-owner occupied tax shall be in addition to any other taxes authorized by the general or public laws.
# (b)
With respect to the tax imposed by this chapter, the tax administrator shall contribute the entire tax to the low-income housing tax credit fund established pursuant to § 44-71-11.
Amendment history
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
Source: view the official text
In this chapter (15 sections)
- 44-72-1 · Short title
- 44-72-2 · Purpose
- 44-72-3 · Definitions
- 44-72-4 · Imposition and proceeds of tax
- 44-72-5 · Exemptions
- 44-72-6 · Rate of tax
- 44-72-7 · Returns
- 44-72-8 · Set-off for delinquent payment of tax
- 44-72-9 · Tax on available information â Interest on delinquencies…
- 44-72-10 · Claims for refund â Hearing upon denial
- 44-72-11 · Hearing by tax administrator on application
- 44-72-12 · Appeals
- 44-72-13 · Taxpayer records
- 44-72-14 · Rules and regulations
- 44-72-15 · Severability