§ 44-39.3-2 - Residency.
SECTION 44-39.3-2
§ 44-39.3-2 Residency. – A qualifying taxpayer is a resident of Rhode Island who has been employed at alocation in Rhode Island for at least three (3) consecutive months as afull-time employee of a qualifying corporation in accordance with corporatepolicy, and the estate, heirs and successors of that individual.