Chapter

Generation Skipping Transfer Tax

R.I. Gen. Laws § 44-40-1— Short title
R.I. Gen. Laws § 44-40-2— Definitions
R.I. Gen. Laws § 44-40-3— Tax imposed — Amount — Property in another state
R.I. Gen. Laws § 44-40-4— Time for filing — Filing copy of federal return
R.I. Gen. Laws § 44-40-5— Contents of return
R.I. Gen. Laws § 44-40-6— Amended return — Filing — Increase or decrease
R.I. Gen. Laws § 44-40-7— Cases not involving false or fraudulent return — Determination — Limitation — Filing
R.I. Gen. Laws § 44-40-8— False or fraudulent return — Determination by administrator at any time
R.I. Gen. Laws § 44-40-9— Setting aside or correcting an erroneous determination
R.I. Gen. Laws § 44-40-10— Notice of deficiency and penalty — Copies
R.I. Gen. Laws § 44-40-11— Claim of erroneous deficiency — Action — Time for bringing
R.I. Gen. Laws § 44-40-12— Person liable
R.I. Gen. Laws § 44-40-13— Time of payment
R.I. Gen. Laws § 44-40-14— Delinquency — Interest on delinquency — Applicability of payments
R.I. Gen. Laws § 44-40-15— Method of payment
R.I. Gen. Laws § 44-40-16— Collection