Rhode Island § 44-1-31 - State Tax Officials
Full text of Rhode Island Rhode Island General Laws § 44-1-31 — State Tax Officials, with citation guidance and answers to common questions.
§ 44-1-31. State Tax Officials
R.I. Gen. Laws § 44-1-31
§ 44-1-31. Taxes and child support to be paid by electronic funds transfer.
(a) The tax administrator is authorized to provide by rule for the payment of any tax, including employer taxes, by electronic funds transfer where the tax required to be paid in connection with the filing of any return, report or other document with the division of taxation exceeds ten thousand dollars ($10,000). Provided, in all instances where a taxpayer is required to pay employment taxes to the Internal Revenue Service by electronic funds transfer, the taxpayer shall pay Rhode Island income tax withheld by electronic funds transfer.
(b) The tax administrator is authorized to provide by rule for the payment of child support and/or medical support received from any in-state, or interstate employers, making income withholdings, and from collections received from other state collection and disbursement units and foreign jurisdictions, by electronic funds transfer (EFT) when the child support and/or medical support is required to be paid in connection with a court or administrative order for support to the state’s central collection and disbursement.
(c) The tax administrator shall adopt rules and regulations necessary to implement this section including, but not limited to, rules and regulations:
(1) Coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and the payment of child support,
(2) Specifying the form, frequency, and content of electronic funds transfer messages and electronic date information in order to insure the proper receipt and crediting of the tax or child support payment.
(d) Payment of personal income taxes by individuals is not subject to the provisions of subsection (a) of this section; provided, that employers’ withholding of taxes is subject to the provisions of subsection (a) of this section.
(e) The tax administrator is authorized to provide by rule for payment of any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14.
History of Section.
P.L. 1991, ch. 44, art. 31, § 1; P.L. 1999, ch. 379, § 1; P.L. 1999, ch. 386, § 1;
P.L. 2002, ch. 225, § 2; P.L. 2007, ch. 73, art. 4, § 3.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-1-31
What does Rhode Island General Laws § 44-1-31 cover?
Section 44-1-31 ("State Tax Officials") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-1-31?
A common citation format is "Rhode Island General Laws § 44-1-31" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-1-31 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.