{
  "batch": "805-rhode-island-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r805_rhode_island_state_creator_tax_deductions_ri_tax_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Rhode Island: statutory code index",
      "summary": "[Unverified - being checked] Rhode Island's tax statutes are published on the official Rhode Island General Assembly website under Title 44, which includes Chapter 44-30 regarding Personal Income Tax.",
      "body": "Rhode Island's tax statutes are published on the official Rhode Island General Assembly website under Title 44, which includes Chapter 44-30 regarding Personal Income Tax.\n\nWhat Rhode Island General Assembly actually says:\n\n“[Chapter 44-30  Personal Income Tax](44-30/INDEX.htm)”\n\nNote: Anchor record for the batch.",
      "source_type": "official",
      "source_link": "https://webserver.rilegislature.gov//Statutes/TITLE44/INDEX.HTM",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Rhode Island General Assembly",
      "evidence_quote": "[Chapter 44-30  Personal Income Tax](44-30/INDEX.htm)",
      "volatility": "low",
      "from_batch": "805-rhode-island-state-creator-tax-deductions",
      "subject": "Rhode Island",
      "topic": "statutory code index",
      "applies_to_country": "us-ri",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ri"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r805_rhode_island_state_creator_tax_deductions_ri_tax_filing_deadline",
      "category": "Business",
      "title": "Rhode Island: money.tax",
      "summary": "A personal income tax return in Rhode Island must be filed on or before the 15th day of the fourth month after the taxable year ends.",
      "body": "A personal income tax return in Rhode Island must be filed on or before the 15th day of the fourth month after the taxable year ends.\n\nWhat Rhode Island Division of Taxation actually says:\n\n“A personal income tax return must be computed and filed on or before the 15th day of the fourth month following the close of a taxable year.”",
      "source_type": "official",
      "source_link": "https://tax.ri.gov/tax-sections/personal-income-tax",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Rhode Island Division of Taxation",
      "evidence_quote": "A personal income tax return must be computed and filed on or before the 15th day of the fourth month following the close of a taxable year.",
      "volatility": "low",
      "from_batch": "805-rhode-island-state-creator-tax-deductions",
      "subject": "Rhode Island",
      "topic": "money.tax",
      "applies_to_country": "us-ri",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ri"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r805_rhode_island_state_creator_tax_deductions_ri_tax_federal_conformity",
      "category": "Business",
      "title": "Rhode Island: money.tax",
      "summary": "Rhode Island personal income tax is based on federal adjusted gross income, and federal tax terms apply unless otherwise required by state law.",
      "body": "Rhode Island personal income tax is based on federal adjusted gross income, and federal tax terms apply unless otherwise required by state law.\n\nWhat Rhode Island Division of Taxation actually says:\n\n“The Rhode Island tax is based on federal adjusted gross income subject to modification. ... Terms used in the Rhode Island personal income tax laws have the same meaning as when used in a comparable context in the federal income tax laws unless a different meaning is clearly required.”",
      "source_type": "official",
      "source_link": "https://tax.ri.gov/tax-sections/personal-income-tax",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Rhode Island Division of Taxation",
      "evidence_quote": "The Rhode Island tax is based on federal adjusted gross income subject to modification. ... Terms used in the Rhode Island personal income tax laws have the same meaning as when used in a comparable context in the federal income tax laws unless a different meaning is clearly required.",
      "volatility": "low",
      "from_batch": "805-rhode-island-state-creator-tax-deductions",
      "subject": "Rhode Island",
      "topic": "money.tax",
      "applies_to_country": "us-ri",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ri"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}