R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-11-15 (2026)

Variation of method of allocating income

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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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.

The division of taxation shall establish an independent appeals process to attempt to resolve disputes between the tax administrator and the taxpayer with respect to the method of allocation applied. The decision resulting from the independent appeals process shall not prohibit either party from pursuing any legal remedy otherwise available if the issue is not resolved as a result of the appeal process. The decision resulting from the independent appeals process can be used as evidence.

Notes of Decisions
Cited in 2 cases, 1979–1987 · leading case: Homart Dev. Co. v. Norberg, 529 A.2d 115 (R.I. 1987).
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Homart Dev. Co. v. Norberg, 529 A.2d 115 (R.I. 1987). · cites it 9× “The hearing officer also determined that § 44-11-15, 6 a statute designed to remedy inequities flowing from the application of § 44-11-14 to a particular taxpayer, was not to be engaged since taxpayer had not presented “a compelling fact or argument which would require…”
Bendix Corp. v. Norberg, 404 A.2d 505 (R.I. 1979). · cites it 3× “1956 (1970 Reenactment) §44-11-15, 3 that directs that *157 the equities be balanced in allocating income to determine the proper tax, and so that justice might be accomplished.”
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