“Net income” 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.

History of Section.
P.L. 1942, ch. 1212, art. 7, § 6; G.L. 1956, § 44-14-10; P.L. 1995, ch. 370, art. 34, § 4.