§ 44-3-45 - "Qualifying taxpayer" defined.
SECTION 44-3-45
§ 44-3-45 "Qualifying taxpayer" defined.– A "qualifying taxpayer" is a resident of the state who has been employed at alocation in the state for at least three (3) consecutive months as a full-timeemployee of a qualifying corporation in accordance with corporate policy andthe estate, heirs and successors of any qualifying individual.