2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-40 - Generation Skipping Transfer Tax
Section 44-40-6 - Amended return - Filing - Increase or decrease.

Universal Citation: RI Gen L § 44-40-6 (2017)

§ 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.)

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