2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-3 - Property Subject to Taxation
§ 44-3-45 - "Qualifying taxpayer" defined.

SECTION 44-3-45

   § 44-3-45  "Qualifying taxpayer" defined. – A "qualifying taxpayer" is a resident of the state who has been employed at a location in the state 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 any qualifying individual.

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