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.)