§ 44-30-33. Apportionment.
(a) The federal tax liability of a nonresident individual which is attributable to Rhode Island income shall be that proportion which Rhode Island income bears to federal adjusted gross income after the modifications in subsection (b) or (c) in § 44-30-12. For the purpose of this apportionment, a nonresident individual may elect to treat his or her federal adjusted gross income as his or her Rhode Island income unless the amount of the modifications increasing federal adjusted gross income under § 44-30-12 would exceed one hundred dollars ($100).
(b) For tax years beginning on or after January 1, 2001, the Rhode Island income tax liability of a nonresident individual which is attributable to Rhode Island income shall be that proportion which Rhode Island income bears to federal adjusted gross income after the modifications in § 44-30-12(b) or (c). For the purpose of this apportionment, a nonresident individual may elect to treat his or her federal adjusted gross income as his or her Rhode Island income unless the amount of the modifications increasing federal adjusted gross income under § 44-30-12 would exceed one hundred dollars ($100).
History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 2001, ch. 77, art. 7, § 2.
Structure Rhode Island General Laws
Chapter 44-30 - Personal Income Tax
Section 44-30-31. - Nonresident husband and wife.
Section 44-30-32. - Rhode Island income of a nonresident individual.
Section 44-30-33. - Apportionment.
Section 44-30-34. - Nonresident partners.
Section 44-30-35. - Rhode Island income of a nonresident estate or trust.
Section 44-30-37. - Credit to trust beneficiary receiving accumulation distribution.