{"data":{"id":"us-ri/r.i.-gen.-laws-44-39.3-2","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-39.3-2","heading":"Residency.","body":"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.","path":["Title 44 Taxation","Chapter 39.3 Exclusion for Qualifying Options"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-39.3/44-39.3-2.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:35Z","sha256":"c810d3b30f3ee311ece33175fd6eb911fbc1279da5dff297be3bc1de6760c91b","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-39.3-1","next":"us-ri/r.i.-gen.-laws-44-39.3-3"},"notice":"GroundRules: Original legal text. Not legal advice."}