§ 44-30-1 - Persons subject to tax. - Rhode Island Statutes

SECTION 44-30-1

   § 44-30-1  Persons subject to tax. –(a) Imposition of tax. A Rhode Island personal income tax determined inaccordance with the rates set forth in § 44-30-2 is imposed for eachtaxable year (which shall be the same as the taxable year for federal incometax purposes) on the Rhode Island income of every individual, estate, and trust.

   (b) Partners and partnerships. A partnership as suchshall not be subject to the Rhode Island personal income tax. Persons carryingon business as partners shall be liable for the Rhode Island personal incometax only in their separate or individual capacities.

   (c) Associations taxable as corporations. Anassociation, trust, or other unincorporated organization, which is taxable as acorporation under the provisions of chapter 11 of this title, shall not besubject to the Rhode Island personal income tax.

   (d) Exempt trusts and organizations. A trust or otherunincorporated organization, which by reason of its purposes or activities isexempt from federal income tax, shall be exempt from the Rhode Island personalincome tax, except with respect to its unrelated business taxable income.

   (e) Cross references. For definitions of Rhode Islandincome of:

   (1) Resident individuals, see § 44-30-12.

   (2) Resident estate or trust, see § 44-30-16.

   (3) Nonresident individual, see § 44-30-32.

   (4) Nonresident estate or trust, see § 44-30-35.