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§44-39.3-2  Residency. –

Published: 2015

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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.)