Business Corporation Tax / Net Operating Loss Deductions

280-RICR-20-25-13 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	25	Business Corporation Tax
Part	13	Business Corporation Tax / Net Operating Loss Deductions

Type of Filing	Periodic Refile
Regulation Status	Inactive
Effective	12/20/2001 to 07/01/2018

Regulation Authority:

44-1-4

Purpose and Reason:

business corporation tax, net operating loss deductions.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Amendment - effective from 07/01/2018 to 01/04/2022

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 07/01/2018

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.