§ 10-43-10-4

10-43-10.4. Carryback of net operating losses not deductible.No carryback of net operating losses may be deducted from net income for state tax purposes. Source: SL 1982, ch 108; SL 2014, ch 60, §3, eff. Jan. 1, 2015; SL 2016, ch 62, §7.