{"data":{"id":"us-ri/r.i.-gen.-laws-44-3-45","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-3-45","heading":"“Qualifying taxpayer” defined.","body":"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.","path":["Title 44 Taxation","Chapter 3 Property Subject to Taxation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-3/44-3-45.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:18Z","sha256":"cac8162baf9ec971a5b7a13a71354f54e54948b7e23f2c6527b960e82ee03b2f","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-3-44","next":"us-ri/r.i.-gen.-laws-44-3-46"},"notice":"GroundRules: Original legal text. Not legal advice."}