Section 280-RICR-20-55-11.7 - Alternative Method of ApportionmentA. This regulation is designed to apportion to Rhode Island, in a fair and equitable manner, a nonresident member of a professional athletic team's total compensation for services rendered as a member of a professional athletic team. 1. It is presumed that application of the foregoing provisions of this section will result in a fair and equitable apportionment of such compensation.2. Where it is demonstrated that the method provided under this section does not fairly and equitably apportion such compensation, the Tax Administrator may require such member of a professional athletic team to apportion such compensation under such method as the Tax Administrator prescribes, as long as the prescribed method results in a fair and equitable apportionment.3. A nonresident member of a professional athletic team may submit a proposal for an alternative method to apportion such compensation, where they demonstrate that the method provided under this section does not fairly and equitably apportion such compensation.a. If approved, the proposed method must be fully explained in the nonresident member of a professional athletic team's nonresident personal income tax return for Rhode Island.280 R.I. Code R. § 280-RICR-20-55-11.7