2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-11 - Business Corporation Tax
§ 44-11-15 - Variation of method of allocating income.
SECTION 44-11-15
§ 44-11-15 Variation of method of allocating income. – If at any time the tax administrator, on his or her own motion or acting upon a complaint by a taxpayer, determines that the methods of allocation provided are inequitable either to the state or to the taxpayer, the tax administrator, after affording the taxpayer reasonable opportunity to be heard, may apply any other method of allocation that is equitable and, if necessary, shall redetermine the tax.
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