Nope.
Per the D&D combat system (which is by design an abstract system) anything within the same range increment has the same chance to hit.
Rays are spells and you need to keep in mind that it is "magic" and has no increment. They have a maximum distance but that is it (the spell describes it's distance).
30 ft is the "special" number and it allows for precision based attacks (like a rogue's sneak attack) to still be applied.
The "maximum" distance a ranged weapon can be used at is 10 times is range increment and a thrown weapon is 5 times.
Remember that all range increments are cumulative, that is it is a -2 for each range increment and that the next increment starts at the number specified. So for a weapons with an 80 ft increment it is no penalty for any distance less than 80 ft, -2 for 80 to 159 ft, -4 for 160 to 239, etc.
Also do not forget to factor in things like "soft cover" which is basically a -4 on attacks (or a +4 to AC) for any creature (friend or foe) between the attacker and the target. This I beleive is also cumulative.
-4 to attack for avoiding hitting an ally when firing into melee.