Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 55 - Personal Income Tax
Part 12 - Net Operating Loss Limitation (280-RICR-20-55-12)
Section 280-RICR-20-55-12.1 - Purpose

280 R.I. Code R. 280-RICR-20-55-12.1

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Current through December 26, 2024
Section 280-RICR-20-55-12.1 - Purpose

These rules and regulations implement R.I. Gen. Laws § 44-30-87.1. This section outlines the net operating loss limitation for Rhode Island purposes.

280 R.I. Code R. 280-RICR-20-55-12.1