- 1
- An individual who is a resident of one of the States at the beginning of his visit to the other State and who, at the invitation of the Government of that other State or of a university or other accredited educational institution situated in that other State, visits that other State for the primary purpose of teaching or engaging in research, or both, at a university or other accredited educational institution shall be exempt from tax in that other State on his income from such teaching or research for a period not exceeding two years from the date of his arrival in that other State.
- 2
- The provisions of this Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.