Rhode Island § 28-46-3 § 28-46-3. Employer tax.

Rhode Island Statutes

§ 28-46-3 — § 28-46-3. Employer tax.

Rhode Island § 28-46-3

Title 28Labor and Labor Relations

Ch. 28-46Private Nonvested Pension Benefits

This text of Rhode Island § 28-46-3 (§ 28-46-3. Employer tax.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 28-46-3 (2026).

Text

§ 28-46-3. Employer tax.
There is assessed upon every employer who or that ceases to operate a place of employment
            within this state a tax that shall be equal to the total amount of nonvested pension
            benefits of those employees of the employer who have completed fifteen (15) years
            of covered service under the pension plan of the employer and whose employment was
            or will be terminated because of the employer's ceasing to operate a place of employment
            within this state, and, whose nonvested pension benefits have been or will be forfeited
            because of that termination of employment, less the amount of those nonvested pension
            benefits that are

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§ 28-46-3. Employer tax.

There is assessed upon every employer who or that ceases to operate a place of employment within this state a tax that shall be equal to the total amount of nonvested pension benefits of those employees of the employer who have completed fifteen (15) years of covered service under the pension plan of the employer and whose employment was or will be terminated because of the employer's ceasing to operate a place of employment within this state, and, whose nonvested pension benefits have been or will be forfeited because of that termination of employment, less the amount of those nonvested pension benefits that are compromised or settled to the satisfaction of the director as provided in this chapter.