R.I. Gen. Laws § 44-39.3-2
Current through 2024 Public Law 457
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.
R.I. Gen. Laws § 44-39.3-2