§ 44-3-45. “Qualifying taxpayer” defined.
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.