# R.I. Gen. Laws § 44-11-2.1: Surtax

> Rhode Island · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-2.1

## Section

- **Citation:** R.I. Gen. Laws § 44-11-2.1
- **Heading:** Surtax
- **Jurisdiction:** Rhode Island
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** RI Code / Title 44 / Chapter 44-11 / Section 44-11-2.1

## Text

Each corporation whose taxable year ends on or after March 31, 1991 and before January 1, 1994 shall annually pay to the state a surtax of 11% on the amount of the tax computed under § 44-11-2. The surtax shall be added to the amount of the tax computed under § 44-11-2 in computing the total tax due by the corporation for the taxable year or years under this chapter. The estimated tax provisions of chapter 26 of this title shall apply to the surtax.

## Nearby sections

- [R.I. Gen. Laws § 44-11-1 § 44-11-1. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-1.md)
- [R.I. Gen. Laws § 44-11-2 § 44-11-2. Imposition of tax.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-2.md)
- [R.I. Gen. Laws § 44-11-2.1 § 44-11-2.1. Surtax.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-2.1.md)
- [R.I. Gen. Laws § 44-11-2.2 § 44-11-2.2. Pass-through entities €” Definitions €” Withholding €” Returns.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-2.2.md)
- [R.I. Gen. Laws § 44-11-2.3 § 44-11-2.3. Pass-through entities €” Election to pay state income tax at the entity level.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-2.3.md)
- [R.I. Gen. Laws § 44-11-3 § 44-11-3. Filing of returns €” Due date.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-3.md)
- [R.I. Gen. Laws § 44-11-4 § 44-11-4. Returns of affiliated groups of corporations.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-4.md)
- [R.I. Gen. Laws § 44-11-4.1 § 44-11-4.1. Combined reporting.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-4.1.md)
- [R.I. Gen. Laws § 44-11-5 § 44-11-5. Extension of time for filing of returns.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-5.md)
- [R.I. Gen. Laws § 44-11-6 § 44-11-6. Determination and payment of tax due €” Hearings and redeterminations.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-6.md)
- [R.I. Gen. Laws § 44-11-7 § 44-11-7. Interest on delinquency payments.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-7.md)
- [R.I. Gen. Laws § 44-11-7.1 § 44-11-7.1. Limitations on assessment.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-7.1.md)
- [R.I. Gen. Laws § 44-11-8 § 44-11-8. Lien on real estate.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-8.md)
- [R.I. Gen. Laws § 44-11-9 § 44-11-9. Records, statements, and rules and regulations.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-11_S44-11-2.1. Check the current official text before relying on it. Not legal advice.