Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 13 - Net Operating Loss Deductions (280-RICR-20-25-13)
Section 280-RICR-20-25-13.3 - Application
Universal Citation: 280 RI Code of Rules 20 25 13.3
Current through March 20, 2024
These rules and regulations shall be liberally construed to permit the Division of Taxation to administrator R.I. Gen. Laws § 44-11-11(b) regarding Net Operating Losses.
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