Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the administrator on or before the last day prescribed for filing the federal return. There shall be attached to the return filed with the administrator a duplicate copy of the federal return.
R.I. Gen. Laws § 44-40-4
Time for filing — Filing copy of federal return
Known as the Rhode Island Generation-Skipping Transfer Tax Law
The act spans §§ 44–44 (16 sections).
P.L. 1981, ch. 264, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.