There is a newer version of the Rhode Island General Laws
2014 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-30 - Personal Income Tax
Section 44-30-2.8 - Net operating loss deduction.
RI Gen L § 44-30-2.8 (2014) What's This?
§ 44-30-2.8 Net operating loss deduction. – For purposes of net operating losses under this chapter, the five (5) year carryback provision provided by the Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)(see 26 U.S.C. § 172) for federal tax purposes shall not be allowed for Rhode Island tax purposes.
History of Section.
(P.L. 2002, ch. 65, art. 16, § 4.)
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