There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-39.3 - Exclusion for Qualifying Options
§ 44-39.3-2 - Residency.
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.
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