Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-14-10 — âNet incomeâ defined
âNet incomeâ means gross income as defined in §§ 44-14-11 and 44-14-12 minus the deductions allowed in §§ 44-14-13, 44-14-14, 44-14-14.1, 44-14-14.2, 44-14-14.3, 44-14-14.4, and 44-14-14.5.
Source: official text