Rhode Island Statutes
§ 44-3-45 — § 44-3-45. "Qualifying taxpayerâ€� defined.
§ 44-3-45. "Qualifying taxpayerâ€� defined.
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.
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Rhode Island § 44-3-45 (§ 44-3-45. "Qualifying taxpayerâ€� defined.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
P.L. 1997, ch. 223, § 1.
Nearby Sections
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§ 44-1-16
§ 44-1-16 — 44-1-22. Repealed.§ 44-1-23
§ 44-1-23. Release of tax liens.