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