Rhode Island General Laws 44-40-12. Person liable
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The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this chapter.
History of Section.
P.L. 1981, ch. 264, § 1.
Terms Used In Rhode Island General Laws 44-40-12
- Federal generation-skipping transfer tax: means the tax imposed by 26 U. See Rhode Island General Laws 44-40-2
- Generation-skipping transfer: means every transfer subject to the tax imposed under 26 U. 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