R.I. Gen. Laws § 44-3-45
Current through 2024 Public Law 457
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.
R.I. Gen. Laws § 44-3-45