Rhode Island General Laws 44-40-6. Amended return – Filing – Increase or decrease
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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.
Terms Used In Rhode Island General Laws 44-40-6
- Administrator: means the director of the division of taxation. See Rhode Island General Laws 44-40-2
- 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