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-20-55-13.3 - Residing in the Zone
Universal Citation: 280 RI Code of Rules 20 55 13.3
Current through September 18, 2024
A. A writer, composer or artist shall be deemed to be residing in the zone if he/she:
1. is domiciled in the state, or
2. is not domiciled in the state but
maintains a permanent place of abode in this state and is in the state for an
aggregate of more than one-hundred eighty-three (183) days of the taxable
year,
3. meets the requirements of
either §§
13.3(A)(1) or
(2) of this Part and physically occupies a
place of abode within the economic development zone.
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