2022 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-39.3 - Exclusion for Qualifying Options
Section 44-39.3-2. - Residency.

Universal Citation:
RI Gen L § 44-39.3-2. (2022)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

§ 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.

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