Rhode Island General Laws 44-3-45. “Qualifying taxpayer” defined
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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.
History of Section.
P.L. 1997, ch. 223, § 1.
Terms Used In Rhode Island General Laws 44-3-45
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.