§ 44-30-58 - Requirements concerning returns, notices, records, and statements.
SECTION 44-30-58
§ 44-30-58 Requirements concerningreturns, notices, records, and statements. – (a) General. The tax administrator may prescribe regulations as to thekeeping of records, the content and form of returns and statements, and thefiling of copies of federal income tax returns and determinations. The taxadministrator may require any person, by regulation or notice served upon theperson, to make any returns, render any statements, or keep any records thatthe tax administrator may deem sufficient to show whether or not the person isliable for the tax or for collection of the tax.
(b) Partnerships. Every partnership having any incomederived from Rhode Island sources, determined in accordance with the applicablerules of § 44-30-32 as in the case of a nonresident individual, shall makea return for the taxable year setting forth all items of income and deductionand any other pertinent information that the tax administrator may byregulation or instructions prescribe. Any partnership with nonresident partnershaving any income derived from Rhode Island sources shall be subject to theprovisions of § 44-11-2.2.
(c) Information at source. The tax administrator mayprescribe regulations and instructions requiring returns of information to bemade and filed on or before February 28 of each year as to the payment orcrediting in any calendar year of amounts of one hundred dollars ($100) or moreto any Rhode Island personal income taxpayer. The returns may be required ofany person, including lessees or mortgagors of real or personal property,fiduciaries, employers, and all officers and employees of this state, or of anymunicipal corporation or political subdivision of this state, having thecontrol, receipt, custody, disposal, or payment of interest, rents, salaries,wages, premiums, dividends and other corporate distributions, annuities,compensations, remunerations, emoluments, or other fixed or determinable gains,profits, or income. A duplicate of the statement as to tax withheld on wages,required to be furnished by an employer to an employee, shall constitute thereturn of information required to be made under this section with respect tothe wages.
(d) Notice of qualification as fiduciary. Everyreceiver, trustee in bankruptcy, assignee for benefit of creditors, or otherlike fiduciary shall give notice of his or her qualification as such to the taxadministrator as may be required by regulation.