§ 44-40-12. Person liable.
The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this chapter.
History of Section.P.L. 1981, ch. 264, § 1.
Structure Rhode Island General Laws
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 44-40-8. - 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.