Rhode Island General Laws
Chapter 44-39.3 - Exclusion for Qualifying Options
Section 44-39.3-2. - Residency.

§ 44-39.3-2. Residency.
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.
History of Section.P.L. 1997, ch. 312, § 1.