280 R.I. Code R. 280-RICR-20-55-13.1
Current through December 26, 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.
280 R.I. Code R. 280-RICR-20-55-13.1