§ 44-30-2-8

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.