In the case of a false or fraudulent return or failure to file a return, the administrator may determine the tax at any time.
R.I. Gen. Laws § 44-40-8
False or fraudulent return — Determination by administrator at any time
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.