If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation-skipping transfer tax, an amended return shall be filed with the administrator showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax.
R.I. Gen. Laws § 44-40-6
Amended return — Filing — Increase or decrease
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.