GroundRules
R.I. Gen. Laws § 44-30-2.8: Net operating loss deduction.
Where this section sits in the code
- Title 44 Taxation
- Chapter 30 Personal Income Tax
- Part I General
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.
Collected 2026-09-05T20:00:32Z. Source file · JSON