Title 44
Taxation
Chapter 30
Personal Income Tax
Part I
General
R.I. Gen. Laws § 44-30-2.8
§ 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.