Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-40-6
Amended return â Filing â Increase or decrease
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. P.L. 1981, ch. 264, § 1.
Source: view the official text
In this chapter (16 sections)
- 44-40-1 · Short title
- 44-40-2 · Definitions
- 44-40-3 · Tax imposed â Amount â Property in another state
- 44-40-4 · Time for filing â Filing copy of federal return
- 44-40-5 · Contents of return
- 44-40-6 · Amended return â Filing â Increase or decrease
- 44-40-7 · Cases not involving false or fraudulent return â…
- 44-40-8 · False or fraudulent return â Determination by administrator…
- 44-40-9 · Setting aside or correcting an erroneous determination
- 44-40-10 · Notice of deficiency and penalty â Copies
- 44-40-11 · Claim of erroneous deficiency â Action â Time for…
- 44-40-12 · Person liable
- 44-40-13 · Time of payment
- 44-40-14 · Delinquency â Interest on delinquency â Applicability of…
- 44-40-15 · Method of payment
- 44-40-16 · Collection