§ 44-30-6 - Meaning of terms. - Rhode Island Statutes

SECTION 44-30-6

   § 44-30-6  Meaning of terms. – Any term used in the Rhode Island personal income tax law shall have the samemeaning as when used in a comparable context in the laws of the United Statesrelating to federal income taxes, unless a different meaning is clearlyrequired. Any reference to the laws of the United States means the provisionsof the Internal Revenue Code of 1954, and amendments thereto thereto, and otherprovisions of the laws of the United States relating to federal income taxesfor the same taxable year, except that if this reference should ever bedeclared unconstitutional then to the provisions that existed on January 1,1972.