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-20-55-13.5 - Records
Universal Citation: 280 RI Code of Rules 20 55 13.5
Current through September 18, 2024
The tax administrator may require any individual seeking a modification pursuant to R.I. Gen. Laws § 44-30-1.1 to make available all books, accounts or other documents relating to the publication, production or sale of a work. In determining the amount of modification allowed, the tax administrator may make such apportionment of receipts and expenses as may be necessary.
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