Rhode Island § 44-11.1-2 § 44-11.1-2. Imposition of tax.

Rhode Island Statutes

§ 44-11.1-2 — § 44-11.1-2. Imposition of tax.

Rhode Island § 44-11.1-2

Title 44Taxation

Ch. 44-11.1Political Organization Tax

This text of Rhode Island § 44-11.1-2 (§ 44-11.1-2. Imposition of 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 § 44-11.1-2 (2026).

Text

§ 44-11.1-2. Imposition of tax.
Each political organization shall annually pay to the state a tax equal to seven and
            one-half percent (7.5%) of political organization taxable income, as defined under
            § 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this section
            unless the political organization has at least one hundred dollars ($100) or more
            of political organization taxable income under § 527(c) of the Internal Revenue Code.
         

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§ 44-11.1-2. Imposition of tax.

Each political organization shall annually pay to the state a tax equal to seven and one-half percent (7.5%) of political organization taxable income, as defined under § 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this section unless the political organization has at least one hundred dollars ($100) or more of political organization taxable income under § 527(c) of the Internal Revenue Code.