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Section 44-39.3-1. - Exclusion for qualifying options. - § 44-39.3-1. Exclusion for qualifying options. For purposes of determining...
Section 44-39.3-2. - Residency. - § 44-39.3-2. Residency. A qualifying taxpayer is a resident of...
Section 44-39.3-3. - Qualifying corporation. - § 44-39.3-3. Qualifying corporation. (a) A qualifying corporation is any...