Rhode Island General Laws 44-40-4. Time for filing – Filing copy of federal return
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Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the administrator on or before the last day prescribed for filing the federal return. There shall be attached to the return filed with the administrator a duplicate copy of the federal return.
History of Section.
P.L. 1981, ch. 264, § 1.
Terms Used In Rhode Island General Laws 44-40-4
- Administrator: means the director of the division of taxation. See Rhode Island General Laws 44-40-2
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
- Statute: A law passed by a legislature.