Current through December 26, 2024
Section 280-RICR-20-55-13.3 - Residing in the ZoneA. A writer, composer or artist shall be deemed to be residing in the zone if he/she: 1. is domiciled in the state, or2. 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.280 R.I. Code R. 280-RICR-20-55-13.3