Part 1 - Withholding Tax on the Sale of Real Property by Nonresidents (280-RICR-20-10-1)
- Section 280-RICR-20-10-1.1 - Purpose
- Section 280-RICR-20-10-1.2 - Authority
- Section 280-RICR-20-10-1.3 - Application
- Section 280-RICR-20-10-1.4 - Severability
- Section 280-RICR-20-10-1.5 - Definitions
- Section 280-RICR-20-10-1.6 - GENERAL
- Section 280-RICR-20-10-1.7 - Compliance
- Section 280-RICR-20-10-1.8 - Multiple Sellers
- Section 280-RICR-20-10-1.9 - Computation
- Section 280-RICR-20-10-1.10 - Payment
- Section 280-RICR-20-10-1.11 - Liability
- Section 280-RICR-20-10-1.12 - Document submission and Retention
- Section 280-RICR-20-10-1.13 - Sales/Transfers of Property by Exempt Organizations
- Section 280-RICR-20-10-1.14 - Gifts
- Section 280-RICR-20-10-1.15 - Intercompany Transfers/Transfers among Affiliated Companies
- Section 280-RICR-20-10-1.16 - Sales/Transfers by Banks and Insurance Companies
- Section 280-RICR-20-10-1.17 - Receivership/Bankruptcy
- Section 280-RICR-20-10-1.18 - Bills of Interpleader
- Section 280-RICR-20-10-1.19 - Name on Deed for Convenience Purpose
- Section 280-RICR-20-10-1.20 - Transfers of Property Incident to Divorce
- Section 280-RICR-20-10-1.21 - Relocation Company Sales
- Section 280-RICR-20-10-1.22 - Sales/Transfers of Property from the U.S. Government, Agencies of the U.S. Government, the State of Rhode Island, its Agencies, or Political Subdivisions
- Section 280-RICR-20-10-1.23 - Tax Sales
- Section 280-RICR-20-10-1.24 - Remittance Limited to Cash Paid at Closing
- Section 280-RICR-20-10-1.25 - Limited Liability Companies