https://openjurist.org/state-code/ri/44/toc/44.c61
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Title 44 — Taxation
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Taxation
Chapter
Relating to Depreciation of Assets and Net Operating Loss Deduction
R.I. Gen. Laws § 44-61-1
— Depreciation of assets
R.I. Gen. Laws § 44-61-1.1
— Expensing in lieu of depreciation of assets
R.I. Gen. Laws § 44-61-1.2
— Annual report