There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-40 - Generation Skipping Transfer Tax
§ 44-40-8 - False or fraudulent return – Determination by administrator at any time.
SECTION 44-40-8
§ 44-40-8 False or fraudulent return – Determination by administrator at any time. – In the case of a false or fraudulent return or failure to file a return, the administrator may determine the tax at any time.
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