Part 44-30-1 - GENERAL
- Section 44-30-1 - Persons subject to tax
- Section 44-30-1.1 - Exemption from tax for writers, composers and artists
- Section 44-30-1.2 - Annual Rhode Island personal income and tax data report
- Section 44-30-2 - Rate of tax
- Section 44-30-2.1 - Refund deduction for contribution to U.S. Olympic Committee
- Section 44-30-2.2 - Refund deduction for contribution to the non-game wildlife general revenue appropriations
- Section 44-30-2.3 - Refund deduction for contribution to the childhood disease victims' fund
- Section 44-30-2.4 - Refund deduction for contribution to the drug program account
- Section 44-30-2.5 - Refund deduction for contribution to the Rhode Island organ transplant fund
- Section 44-30-2.6 - Rhode island taxable income-rate of tax
- Section 44-30-2.7 - Capital gains rates for assets held more than five (5) years
- Section 44-30-2.8 - Net operating loss deduction
- Section 44-30-2.9 - Refund deduction for contribution to the Rhode Island Military Family Relief Fund
- Section 44-30-2.10 - Alternative flat tax rate
- Section 44-30-2.11 - Refund deduction for contribution to the substance use and mental health leadership council of RI
- Section 44-30-2.12 - Refund deduction for contribution to the behavioral health education, training, and coordination fund
- Section 44-30-3 - Optional tax tables for resident individuals
- Section 44-30-4 - Accounting periods and methods
- Section 44-30-5 - "Resident" and "nonresident" defined
- Section 44-30-6 - Meaning of terms
- Section 44-30-7 - Amortization of air or water pollution control facilities