GroundRules
R.I. Gen. Laws § 44-39.3-2: Residency.
Where this section sits in the code
- Title 44 Taxation
- Chapter 39.3 Exclusion for Qualifying Options
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.
Collected 2026-09-05T20:00:35Z. Source file · JSON