Rhode Island General Laws
Title 44 - Taxation
Chapter 44-40 - Generation Skipping Transfer Tax

Section 44-40-1. - Short title. - § 44-40-1. Short title. This chapter may be cited as...

Section 44-40-2. - Definitions. - § 44-40-2. Definitions. Except where the context otherwise requires, the...

Section 44-40-3. - Tax imposed — Amount — Property in another state. - § 44-40-3. Tax imposed — Amount — Property in another...

Section 44-40-4. - Time for filing — Filing copy of federal return. - § 44-40-4. Time for filing — Filing copy of federal...

Section 44-40-5. - Contents of return. - § 44-40-5. Contents of return. The return shall contain such...

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

Section 44-40-7. - Cases not involving false or fraudulent return — Determination — Limitation — Filing. - § 44-40-7. Cases not involving false or fraudulent return —...

Section 44-40-8. - False or fraudulent return — Determination by administrator at any time. - § 44-40-8. False or fraudulent return — Determination by administrator...

Section 44-40-9. - Setting aside or correcting an erroneous determination. - § 44-40-9. Setting aside or correcting an erroneous determination. In...

Section 44-40-10. - Notice of deficiency and penalty — Copies. - § 44-40-10. Notice of deficiency and penalty — Copies. The...

Section 44-40-11. - Claim of erroneous deficiency — Action — Time for bringing. - § 44-40-11. Claim of erroneous deficiency — Action — Time...

Section 44-40-12. - Person liable. - § 44-40-12. Person liable. The person liable for payment of...

Section 44-40-13. - Time of payment. - § 44-40-13. Time of payment. The tax imposed by this...

Section 44-40-14. - Delinquency — Interest on delinquency — Applicability of payments. - § 44-40-14. Delinquency — Interest on delinquency — Applicability of...

Section 44-40-15. - Method of payment. - § 44-40-15. Method of payment. The tax shall be paid...

Section 44-40-16. - Collection. - § 44-40-16. Collection. The administrator shall be responsible for the...