Rhode Island General Laws Title 44. Taxation § 44-30-71.2. Withholding of tax from lottery, pari-mutuel betting, video lottery terminal games and casino gaming winnings

(1) Deduct and withhold from the prize money, of any person winning a prize from the state lottery; and

(2) Require the deduction and withholding from winnings from video lottery terminal games and casino gaming as defined in § 42-61.2-1 a tax computed in such a manner as to result, so far as practicable, in an amount substantially equivalent to the tax reasonably estimated to be due resulting from the inclusion in the individual's Rhode Island income of his or her prize money received during the calendar year. The method of determining the amount to be withheld shall be prescribed by regulations of the tax administrator, which regulations and amounts shall be based upon the federal rules, regulations and procedures.