§ 44-30-51 - Returns and liabilities.
SECTION 44-30-51
§ 44-30-51 Returns and liabilities. –(a) General. On or before the fifteenth day of the fourth monthfollowing the close of a taxable year, a Rhode Island personal income taxreturn shall be made and filed by or for:
(1) Every resident individual required to file a federalincome tax return for the taxable year, or having Rhode Island income for thetaxable year, determined under § 44-30-12, in excess of the sum of hisfederal personal exemptions;
(2) Every resident estate or trust required to file a federalincome tax return for the taxable year, or having any Rhode Island income forthe taxable year, determined under § 44-30-16;
(3) Every nonresident individual having Rhode Island incomefor the taxable year, determined under § 44-30-32; and
(4) Every nonresident estate or trust having items of incomederived from Rhode Island sources, determined in accordance with the applicablerules of § 44-30-32 as in the case of a nonresident individual, in excessof its federal exemption.
(1) If the federal income tax liability of husband or wife isdetermined on a separate federal return, their Rhode Island income taxliabilities and returns shall be separate.
(2) If the federal income tax liabilities of husband andwife, other than a husband and wife described in subdivision (4) of thissubsection, are determined on a joint federal return, they shall file a jointRhode Island income tax return, and their tax liabilities shall be joint andseveral.
(3) If neither husband nor wife is required to file a federalreturn but either is required nevertheless to file a Rhode Island return, theirRhode Island returns and liabilities may at their election be either joint orseparate.
(4) If either husband or wife is a resident and the other isa nonresident, they shall file separate Rhode Island income tax returns on anyforms that may be required by the tax administrator in which event their taxliabilities shall be separate, unless both elect to determine their joint RhodeIsland income as if both were residents, in which event their tax liabilitiesshall be joint and several.
(c) Decedents. The return for any deceased individualshall be made and filed by his or her executor, administrator, or other personcharged with his or her property. A final return of a decedent shall be duewhen it would have been due if the decedent had not died.
(d) Individuals under a disability. The return for anindividual who is unable to make a return by reason of minority or otherdisability shall be made and filed by his or her guardian, conservator,fiduciary, or other person charged with the care of his or her person orproperty (other than a receiver in possession of only a part of his or herproperty), or by his or her duly authorized agent.
(e) Estates and trusts. The return for an estate ortrust shall be made and filed by the fiduciary.
(f) Joint fiduciaries. If two (2) or more fiduciariesare acting jointly, the return may be made by any one of them.
(g) Tax a debt. Any Rhode Island personal income taxand any increase, interest or penalty thereon shall, from the time it is dueand payable, be a debt of the person liable to pay the same to the state.
(h) Cross reference. See § 44-30-58 forinformation returns by partnerships, employers, and other persons.