Rhode Island
CH. 1
Chapter 1 State Tax Officials
CH. 2
Chapter 2 Tax Officials Generally
CH. 3
Chapter 3 Property Subject to Taxation
CH. 4
Chapter 4 Situs and Ownership of Taxable Property
CH. 4
Chapter 4.1 Historic Residence — Tax Credit
CH. 4
Chapter 4.2 Historic Industrial Building — Tax Deferment
CH. 5
Chapter 5 Levy and Assessment of Local Taxes
CH. 5
Chapter 5.1 Real Estate Nonutilization Tax
CH. 5
Chapter 5.2 Powers and Duties of Fire Districts in the Town of Coventry
CH. 5
Chapter 5.3 Statewide Tangible Property Tax Exemption
CH. 6
Chapter 6 Assessment and Collection of State Taxes
CH. 6
Chapter 6.1 Tax Amnesty
CH. 6
Chapter 6.2 Rhode Island Tax Amnesty Act
CH. 6
Chapter 6.3 2006 Rhode Island Tax Amnesty Act
CH. 6
Chapter 6.4 Rhode Island Tax Amnesty Act
CH. 6
Chapter 6.5 Rhode Island Tax Amnesty Act of 2017
CH. 7
Chapter 7 Collection of Taxes Generally
CH. 8
Chapter 8 Collection by Distress
CH. 9
Chapter 9 Tax Sales
CH. 10
Chapter 10 Unincorporated Business Tax [Repealed.]
CH. 11
Chapter 11 Business Corporation Tax
CH. 11
Chapter 11.1 Political Organization Tax
CH. 12
Chapter 12 Franchise Tax
CH. 13
Chapter 13 Public Service Corporation Tax
CH. 13
Chapter 13.1 Taxation of Railroad Corporations
CH. 14
Chapter 14 Taxation of Banks
CH. 15
Chapter 15 Tax on Bank Deposits Generally
CH. 16
Chapter 16 Tax on Deposits in National Banks [Repealed.]
CH. 17
Chapter 17 Taxation of Insurance Companies
CH. 18
Chapter 18 Sales and Use Taxes — Liability and Computation
CH. 18
Chapter 18.1 Adoption of the Streamlined Sales and Use Tax Agreement
CH. 18
Chapter 18.2 Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act
CH. 19
Chapter 19 Sales and Use Taxes — Enforcement and Collection
CH. 20
Chapter 20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
CH. 20
Chapter 20.1 Delivery Sales of Cigarettes
CH. 20
Chapter 20.2 Little Cigar Tax
CH. 20
CHAPTER 20.3 Kratom and Kratom Products Tax [Effective April 1, 2026.]
CH. 21
Chapter 21 Duty on Auction Sales
CH. 22
Chapter 22 Estate and Transfer Taxes — Liability and Computation
CH. 23
Chapter 23 Estate and Transfer Taxes — Enforcement and Collection
CH. 23
Chapter 23.1 Uniform Estate Tax Apportionment
CH. 24
Chapter 24 Gift Tax [Repealed.]
CH. 25
Chapter 25 Real Estate Conveyance Tax
CH. 26
Chapter 26 Declaration of Estimated Tax by Corporations
CH. 27
Chapter 27 Taxation of Farm, Forest, and Open Space Land
CH. 28
Chapter 28 Investment Tax [Repealed.]
CH. 29
Chapter 29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
CH. 30
Chapter 30.1 Setoff of Refund of Personal Income Tax
CH. 30
Chapter 30.2 Reciprocity Agreements — Setoff of Refund of Personal Income Tax
CH. 30
Chapter 30.3 Residential Lead Abatement Income Tax Credit
CH. 31
Chapter 31 Investment Tax Credit
CH. 31
Chapter 31.1 Film Production Tax Credit [Repealed.]
CH. 31
Chapter 31.2 Motion Picture Production Tax Credits
CH. 31
Chapter 31.3 Musical and Theatrical Production Tax Credits
CH. 32
Chapter 32 Elective Deduction for Research and Development Facilities
CH. 33
Chapter 33 Property Tax Relief
CH. 33
Chapter 33.1 Historic Homeownership Assistance Act
CH. 33
Chapter 33.2 Historic Structures — Tax Credit
CH. 33
Chapter 33.3 Newport Senior Resident Property Tax Services Credit Program
CH. 33
Chapter 33.4 Cumberland Senior Resident Property Tax Services Credit Program
CH. 33
Chapter 33.5 Bristol Senior Resident Property Tax Services Credit Program
CH. 33
Chapter 33.6 Historic Preservation Tax Credits 2013
CH. 34
Chapter 34 Excise on Motor Vehicles and Trailers [Repealed.]
CH. 34
Chapter 34.1 Motor Vehicle and Trailer Excise Tax Elimination Act of 1998
CH. 35
Chapter 35 Property Tax and Fiscal Disclosure — Municipal Budgets
CH. 36
Chapter 36 Energy Tax Credits for Residential Rental Properties [Repealed.]
CH. 37
Chapter 37 Energy Tax Credits for Industrial and Commercial Properties [Repealed.]
CH. 38
Chapter 38 Energy Conservation Grants for the Elderly
CH. 39
Chapter 39 Energy Tax Credits for Renewable Energy Systems [Repealed.]
CH. 39
Chapter 39.1 Employment Tax Credit
CH. 39
Chapter 39.2 Alternative Fueled Vehicle and Filling Station Tax Credit [Repealed.]
CH. 39
Chapter 39.3 Exclusion for Qualifying Options
CH. 40
Chapter 40 Generation Skipping Transfer Tax
CH. 41
Chapter 41 Gross Earnings Tax of Petroleum Companies [Repealed.]
CH. 42
Chapter 42 Education Assistance and Development Tax Credit
CH. 43
Chapter 43 Tax Incentives for Capital Investment in Small Businesses
CH. 43
Chapter 43.1 Small Business Tax Credit [Repealed.]
CH. 44
Chapter 44 Taxation of Beverage Containers and Hard-To-Dispose Material
CH. 45
Chapter 45 Omnibus Property Tax Relief and Replacement Act
CH. 46
Chapter 46 Adult Education Tax Credit
CH. 47
Chapter 47 Adult and Child Day Care Assistance and Development Tax Credit
CH. 48
Chapter 48 Tax Expenditure Pilot Project [Repealed.]
CH. 48
Chapter 48.1 Tax Expenditure Reporting
CH. 48
Chapter 48.2 Rhode Island Economic Development Tax Incentives Evaluation Act of 2013
CH. 48
Chapter 48.3 Rhode Island New Qualified Jobs Incentive Act 2015
CH. 49
Chapter 49 Controlled Substances Taxation Act
CH. 50
Chapter 50 Health Care Provider Assessment Act [Repealed.]
CH. 51
Chapter 51 Nursing Facility Provider Assessment Act
CH. 52
Chapter 52 Outpatient Health Care Facility Provider Assessment
CH. 53
Chapter 53 Levy and Distraint
CH. 54
Chapter 54 Disabled Access Credit for Small Businesses
CH. 55
Chapter 55 Tax Incentives for Employers
CH. 56
Chapter 56 Renewable Energy Sales Tax Credit [Repealed.]
CH. 57
Chapter 57 Residential Renewable Energy System Tax Credit
CH. 58
Chapter 58 Streamlined Sales Tax System
CH. 59
Chapter 59 Uniform Sales and Use Tax Administration Act
CH. 60
Chapter 60 Borrowing in Anticipation of Taxes
CH. 61
Chapter 61 Relating to Depreciation of Assets and Net Operating Loss Deduction
CH. 62
Chapter 62 Tax Credits for Contributions to Scholarship Organizations
CH. 63
Chapter 63 Incentives for Innovation and Growth [Repealed.]
CH. 64
Chapter 64 The Outpatient Health Care Facility Surcharge
CH. 65
Chapter 65 Imaging Services Surcharge
CH. 66
Chapter 66 Recognition of Income from Discharge of Business Indebtedness
CH. 67
Chapter 67 The Compassion Center Surcharge Act
CH. 68
Chapter 68 Tax Preparers Act of 2013
CH. 69
Chapter 69 Compliance of Public Employees with State Income Tax Act
CH. 70
Chapter 70 Cannabis Tax
CH. 71
Chapter 71 Low-Income Housing Tax Credits
CH. 72
Chapter 72 Non-Owner Occupied Property Tax Act