Immigration act, ANYWHERE that states anything like this.
The Revenue Dept Considers anyone over 180 days a tax resident.
Other than that please backup your assertion with fact.
Entries into Thailand are unlimited, UNTIL the officer you are standing in front of determines you are not a Tourist but trying to live in Thailand on tourist Entries.
Most offices will be looking for a long-term rental.
Some may accept 3-4 months lease agreement, especially for the 90 day visa.
If you come in on the 90 day visa and then are doing the first extension you may get away with just having an up to date tm30 but they are within their rules to ask for proof of stay.
You will need to contact the local immigration office and find out what they require.