§ 44-30-11 - Resident husband and wife.
SECTION 44-30-11
§ 44-30-11 Resident husband and wife.– (a) If the federal adjusted gross income of husband or wife is determined on aseparate federal return, their Rhode Island incomes shall be separatelydetermined.
(b) If the federal adjusted gross income of husband and wife,both of whom are residents, is determined on a joint federal return, their taxshall be determined on their joint Rhode Island income.