Every employer required to deduct and withhold Rhode Island personal income tax from the wages of an employee, or who would have been required to deduct and withhold tax if the employee had claimed no more than one withholding exemption, shall furnish to the employee in respect of the wages paid by the employer to the employee during the calendar year on or before January 31 of the succeeding year, or, if his or her employment is terminated before the close of the calendar year, within thirty (30) days after the date on which the last payment of the wages is made, a written statement as prescribed by the tax administrator showing the amount of wages paid by the employer to the employee, the amount deducted and withheld as tax, and any other information that the tax administrator shall prescribe.
R.I. Gen. Laws § 44-30-73