Rhode Island General Laws Title 44. Taxation § 44-30-2.7. Capital gains rates for assets held more than five (5) years

(i) 0.83% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(a) and 26 U.S.C. § 1(h)(1)(b).

(ii) 1.67% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(c).

(iii) 2.08% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(d).

(iv) 2.33% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(e).