280-20-25 R.I. Code R. § 9.3
These rules and regulations shall be liberally construed so as to permit the Division of Taxation the authority to effectuate the purpose of R.I. Gen. Laws §§ 44-11-13 through 44-11-15 and other applicable state laws and regulations. This Regulation explains apportionment for corporations, pass-through entities, sole proprietorships, and other business types as required. All examples in this Regulation are provided solely for the purpose of illustrating basic concepts that are set forth in the Rules herein, and may not introduce all relevant considerations. Such examples shall not serve as precedents in administrative hearings or other legal proceedings, and are not intended to cover all possible situations.
280 R.I. Code R. § 280-RICR-20-25-9.3