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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-3-45

“Qualifying taxpayer” defined

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

History of Section. P.L. 1997, ch. 223, § 1.

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In this chapter (40 sections)
  1. 44-3-29.1 · Wholesale and retail inventory tax phase out
  2. 44-3-30 · Burrillville — Property taxation of electricity generating…
  3. 44-3-31 · Providence — Certain tax exemptions
  4. 44-3-31.1 · Providence Freeze of certain tax
  5. 44-3-31.2 · Providence — Special property tax consideration for…
  6. 44-3-31.3 · Providence — Additional special property tax…
  7. 44-3-32 · Portsmouth — Tax exemption for the elderly
  8. 44-3-32.1 · Portsmouth — Tax exemption for farmland, forest land,…
  9. 44-3-32.2 · Cities and towns — Tax exemption for farmland,…
  10. 44-3-33 · Burrillville — Tax exemption for the Industrial Foundation…
  11. 44-3-34 · Central Falls — Homeowner exemption
  12. 44-3-35 · Burrillville — Real estate tax exemption for persons who…
  13. 44-3-36 · Portsmouth — Real estate tax exemption for persons who are…
  14. 44-3-37 · Burrillville — Exemption and/or valuation freeze of…
  15. 44-3-39 · Middletown — Exemption of persons over the age of 65
  16. 44-3-40 · Cities and towns — Authorization to exempt retailer’s…
  17. 44-3-41 · Glocester — Historic district exemption
  18. 44-3-42 · Cumberland — Fixed tax assessment for farmland
  19. 44-3-43 · Historic stone wall exemption
  20. 44-3-44 · Qualifying stock options — Exemption
  21. 44-3-45 · “Qualifying taxpayer” defined
  22. 44-3-46 · “Qualifying corporation” and “full-time equivalent…
  23. 44-3-47 · Cranston — Economic development tax incentive program…
  24. 44-3-48 · Burrillville — Certain tax exemptions
  25. 44-3-49 · Burrillville — Fixed tax rate
  26. 44-3-50 · Pawtucket — Certain tax exemptions
  27. 44-3-51 · North Smithfield — Tax exemptions
  28. 44-3-52 · Cumberland — Exemption for persons interned in…
  29. 44-3-53 · Club Sport Uniao Madeirense in the city of Central Falls —…
  30. 44-3-54 · “Sons of the Revolution” society located in the town of…
  31. 44-3-55 · South Kingstown — certain non-profit charitable…
  32. 44-3-56 · Tax credit in lieu of tax exemption in the town of…
  33. 44-3-57 · Deferment of payment of tax for the elderly — Bristol
  34. 44-3-58 · Tax deferment of elderly persons in the town of Narragansett
  35. 44-3-58.1 · Tax deferment of increase in property taxes of persons…
  36. 44-3-59 · Tax exemption in the town of Burrillville — The Columbus…
  37. 44-3-60 · Tax exemption extended to motor vehicle excise tax in lieu of…
  38. 44-3-62 · Lincoln — Tangible business property tax exemption for new…
  39. 44-3-63 · Historical cemeteries
  40. 44-3-64 · Tax exemption in the City of Pawtucket — Sandra Feinstein…
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