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-20-55-13.2 - Definitions
Universal Citation: 280 RI Code of Rules 20 55 13.2
Current through September 18, 2024
A. "Work" means an original and creative work, whether written, composed, created or executed for "one-of-a-kind, limited" production, before or after the passing of this section, which falls into one (1) of the following categories:
1. a
book or other writing;
2. a play or
the performance of said play;
3. a
musical composition or the performance of said composition;
4. a painting or other like
picture;
5. a sculpture;
6. traditional and fine crafts;
7. the creation of a film or the acting of
said film;
8. the creation of a
dance or the performance of said dance;
9. For purposes of this section, a "work"
does not apply to any piece or performance created or executed for industry
oriented or related production.
B. "Economic Development Zone" or "zone" means the statutory defined area designated in R.I. Gen. Laws § 44-30-1.1.
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