There is a newer version of the Rhode Island General Laws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
§ 44-40-9 - Setting aside or correcting an erroneous determination.
SECTION 44-40-9
§ 44-40-9 Setting aside or correcting an erroneous determination. – In any case in which a deficiency has been determined in an erroneous amount, the administrator may, within three (3) years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
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