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RHODE ISLAND STATUTES AND CODES

§ 44-40-6 - Amended return – Filing – Increase or decrease.

SECTION 44-40-6

   § 44-40-6  Amended return – Filing– Increase or decrease. – If, after the filing of a duplicate return, the federal authorities shallincrease or decrease the amount of the federal generation-skipping transfertax, an amended return shall be filed with the administrator showing allchanges made in the original return and the amount of increase or decrease inthe federal generation-skipping transfer tax.

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