TITLE 44
Taxation

CHAPTER 44-39.3
Exclusion for Qualifying Options

SECTION 44-39.3-2


§ 44-39.3-2. Residency.

A qualifying taxpayer is a resident of Rhode Island who has been employed at a location in Rhode Island for at least three (3) consecutive months as a full-time employee of a qualifying corporation in accordance with corporate policy, and the estate, heirs and successors of that individual.

History of Section.
(P.L. 1997, ch. 312, § 1.)