NEW: Licensing and enforcement of ENDS products Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation. For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.
Fiduciary Income Tax The fiduciary of an estate or trust is required to file a fiduciary income tax return to report and pay tax on the income or gain of an estate or trust. Visit our main Fiduciary Income Page for more information.