§ 44-30-51. Returns and liabilities. (a) General. On or before the fifteenth day of the fourth month following the close of a taxable year, a Rhode Island personal income tax return shall be made and filed by or for:

(1) Every resident individual required to file a federal income tax return for the taxable year, or having Rhode Island income for the taxable year, determined under § 44-30-12, in excess of the sum of his federal personal exemptions;

(2) Every resident estate or trust required to file a federal income tax return for the taxable year, or having any Rhode Island income for the taxable year, determined under § 44-30-16;

(3) Every nonresident individual having Rhode Island income for the taxable year, determined under § 44-30-32; and

(4) Every nonresident estate or trust having items of income derived from Rhode Island sources, determined in accordance with the applicable rules of § 44-30-32 as in the case of a nonresident individual, in excess of its federal exemption.

(b) Husband and wife.

(1) If the federal income tax liability of husband or wife is determined on a separate federal return, their Rhode Island income tax liabilities and returns shall be separate.

(2) If the federal income tax liabilities of husband and wife, other than a husband and wife described in subdivision (4) of this subsection, are determined on a joint federal return, they shall file a joint Rhode Island income tax return, and their tax liabilities shall be joint and several.

(3) If neither husband nor wife is required to file a federal return but either is required nevertheless to file a Rhode Island return, their Rhode Island returns and liabilities may at their election be either joint or separate.

(4) If either husband or wife is a resident and the other is a nonresident, they shall file separate Rhode Island income tax returns on any forms that may be required by the tax administrator in which event their tax liabilities shall be separate, unless both elect to determine their joint Rhode Island income as if both were residents, in which event their tax liabilities shall be joint and several.

(c) Decedents. The return for any deceased individual shall be made and filed by his or her executor, administrator, or other person charged with his or her property. A final return of a decedent shall be due when it would have been due if the decedent had not died.

(d) Individuals under a disability. The return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his or her guardian, conservator, fiduciary, or other person charged with the care of his or her person or property (other than a receiver in possession of only a part of his or her property), or by his or her duly authorized agent.

(e) Estates and trusts. The return for an estate or trust shall be made and filed by the fiduciary.

(f) Joint fiduciaries. If two (2) or more fiduciaries are acting jointly, the return may be made by any one of them.

(g) Tax a debt. Any Rhode Island personal income tax and any increase, interest or penalty thereon shall, from the time it is due and payable, be a debt of the person liable to pay the same to the state.

(h) Cross reference. See § 44-30-58 for information returns by partnerships, employers, and other persons.

History of Section. (P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1972, ch. 155, art. 1, § 1.)