§ 44-40-6. Amended return — Filing — Increase or decrease.
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.
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.