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.
R.I. Gen. Laws § 44-3-45
“Qualifying taxpayer” defined
P.L. 1997, ch. 223, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.