Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 13 - Modification of Certain Income of Writers, Composers and Artists (280-RICR-20-55-13)
Section 280-RICR-20-55-13.1 - General
Universal Citation: 280 RI Code of Rules 20 55 13.1
Current through September 18, 2024
The profit or gain realized by a writer, composer or artist derived from the publication, production or sale of a "work" shall be a modification reducing federal adjusted gross income under R.I. Gen. Laws §§ 44-30-1.1(c)(1), provided that the writer, composer or artist derived said profit or gain from a work which was created in a statutory defined economic development zone ("zone") while residing in the zone; and the profit or gain is received while the writer, composer or artist is a resident of the zone.
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