Net Operating Loss Limitations

280-RICR-20-55-12 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	55	Personal Income Tax
Part	12	Net Operating Loss Limitations

Type of Filing	Technical Revision
Regulation Status	Inactive
Effective	01/16/2003 to 02/16/2003

Regulation Authority:

44-1-4

Purpose and Reason:

Limits refunds or credits from net operating loss deductions

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

INACTIVE RULE Amendment - effective from 06/11/2018 to 01/04/2022

INACTIVE RULE Technical Revision - effective from 02/16/2003 to 06/11/2018

INACTIVE RULE Technical Revision - effective from 01/16/2003 to 02/16/2003

INACTIVE RULE Adoption - effective from 01/01/2003 to 01/16/2003

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.