§ 44-30-33 - Apportionment.
SECTION 44-30-33
§ 44-30-33 Apportionment. – (a) The federal tax liability of a nonresident individual which is attributableto Rhode Island income shall be that proportion which Rhode Island income bearsto federal adjusted gross income after the modifications in subsection (b) or(c) in § 44-30-12. For the purpose of this apportionment, a nonresidentindividual may elect to treat his or her federal adjusted gross income as hisor her Rhode Island income unless the amount of the modifications increasingfederal adjusted gross income under § 44-30-12 would exceed one hundreddollars ($100).
(b) For tax years beginning on or after January 1, 2001, theRhode Island income tax liability of a nonresident individual which isattributable to Rhode Island income shall be that proportion which Rhode Islandincome bears to federal adjusted gross income after the modifications in §44-30-12(b) or (c). For the purpose of this apportionment, a nonresidentindividual may elect to treat his or her federal adjusted gross income as hisor her Rhode Island income unless the amount of the modifications increasingfederal adjusted gross income under § 44-30-12 would exceed one hundreddollars ($100).