Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 10 - Withholding Tax
Part 1 - Withholding Tax on the Sale of Real Property by Nonresidents (280-RICR-20-10-1)
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

280-20-10 R.I. Code R. § 1.22

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Current through June 20, 2024
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

Transfers/sales of property by the above-mentioned instrumentalities are exempt from the withholding provisions of R.I. Gen. Laws § 44-30-71.3. A deed may contain a recital that the sale/transfer is not subject to withholding under R.I. Gen. Laws § 44-30-71.3 since the transfer is made by the U.S. Government, an agency of the U.S. Government, the State of Rhode Island, or an agency or political subdivision thereof, whichever is applicable.

280 R.I. Code R. § 280-RICR-20-10-1.22