§ 44-30-5 - "Resident" and "nonresident" defined.
SECTION 44-30-5
§ 44-30-5 "Resident" and "nonresident"defined. – (a) Resident individual. A resident individual means an individual:
(1) Who is domiciled in this state. In determining thedomicile of an individual, the geographic location of professional advisorsselected by an individual, including without limitation advisors who rendermedical, financial, legal, insurance, fiduciary or investment services, as wellas charitable contributions to Rhode Island organizations, shall not be takeninto consideration.
(2) Who is not domiciled in this state but maintains apermanent place of abode in this state and is in this state for an aggregate ofmore than one hundred eighty-three (183) days of the taxable year, unless theindividual is in the armed forces of the United States.
(b) Nonresident individual. A nonresident individualmeans an individual who is not a resident.
(c) Resident estate or trust. A resident estate ortrust means:
(1) The estate of a decedent who at his or her death was aresident individual in this state.
(2) A revocable trust which becomes irrevocable upon theoccurrence of any event (including death) which terminates a person's power torevoke, but only after the event, and only if the person having the power torevoke was a Rhode Island resident individual at the time of the event.
(3) A trust created by will of a decedent who at his or herdeath was a resident individual in this state.
(4) An irrevocable trust created by or consisting of propertycontributed by a person who is a resident individual in this state at the timethe trust was created or the property contributed (A) while the person is aliveand a resident individual in this state, and (B) after the person's death ifthe person died a resident individual of this state.
(5) In subdivisions (2), (3), and (4) of this subsection thetrust shall be a resident trust only to the extent that the beneficiaries areRhode Island resident individuals, subject to such regulations as may bepromulgated by the tax administrator.
(d) Nonresident estate or trust. A nonresident estate ortrust means an estate or trust that is not resident.
(e) Cross references. For effect of change of anindividual's resident status, see § 44-30-54.