Section 280-RICR-20-55-11.8 - Withholding/Composite ReturnsA. Any "professional athletic team" as defined in § 11.5 of this Part which pays compensation to a nonresident member of a professional athletic team for services rendered to the team within Rhode Island shall be deemed to be an "employer" and is required to withhold a portion of such members' compensation attributable to "duty days" spent in Rhode Island, as defined in § 11.5 of this Part.B. Every professional athletic team whose members have played games or performed services in this state (as defined under "Duty Days") may file an annual composite Rhode Island personal income tax return on behalf of nonresident team members. 1. The composite return shall contain such information required by the Tax Administrator including the total income of each team member, the amount of income subject to tax under the apportionment formula, and the amount of tax due.2. The team must obtain approval from the tax administrator before filing a composite return and it shall obtain written authorization on a year-to-year basis from each team member who elects to participate in the composite return.3. The team must maintain powers of attorney from participating team members that authorize the team to represent them in the event of a protest or other appeal; the team and participating team members must agree that the team is responsible for any deficiencies, including penalties.4. To participate in the composite return, a team member's compensation from the team must be the only source of income attributable to the state.a. The participating team members must acknowledge through their election that the composite return constitutes an irrevocable filing and that they may not file an individual income tax return in the taxing state.5. If the team elects to file a composite return, it shall be responsible for withholding tax from the compensation of its members and remitting said tax to this state upon the filing of the composite return.6. In filing a composite return a team member's compensation shall be subject to withholding at the highest marginal tax rate and no deductions, exemptions or exclusions shall be permitted.7. If in the first year of filing the composite return the team has already withheld and remitted tax on a team member's compensation, the team may take a credit for the tax remitted against the initial filing under this method.C. If a team member leaves the team during the applicable year, the team remains responsible for remitting the appropriate tax and may either collect the tax paid from the team member or absorb the cost itself.280 R.I. Code R. § 280-RICR-20-55-11.8