280-20-55 R.I. Code R. § 13.3

Current through June 20, 2024
Section 280-RICR-20-55-13.3 - Residing in the Zone
A. A writer, composer or artist shall be deemed to be residing in the zone if he/she:
1. is domiciled in the state, or
2. 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