Section 44-30-1 - Persons subject to tax(a)Imposition of tax. A Rhode Island personal income tax determined in accordance with the rates set forth in § 44-30-2 is imposed for each taxable year (which shall be the same as the taxable year for federal income tax purposes) on the Rhode Island income of every individual, estate, and trust.(b)Partners and partnerships. A partnership as such shall not be subject to the Rhode Island personal income tax. Persons carrying on business as partners shall be liable for the Rhode Island personal income tax only in their separate or individual capacities.(c)Associations taxable as corporations. An association, trust, or other unincorporated organization, which is taxable as a corporation under the provisions of chapter 11 of this title, shall not be subject to the Rhode Island personal income tax.(d)Exempt trusts and organizations. A trust or other unincorporated organization, which by reason of its purposes or activities is exempt from federal income tax, shall be exempt from the Rhode Island personal income tax, except with respect to its unrelated business taxable income.(e)Cross references. For definitions of Rhode Island income of:(1) Resident individuals, see § 44-30-12.(2) Resident estate or trust, see § 44-30-16.(3) Nonresident individual, see § 44-30-32.(4) Nonresident estate or trust, see § 44-30-35.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 2005, ch. 410, § 33.