§ 44-40-7 - Cases not involving false or fraudulent return – Determination – Limitation – Filing. - Rhode Island Statutes

SECTION 44-40-7

   § 44-40-7  Cases not involving false orfraudulent return – Determination – Limitation – Filing. –In a case not involving a false or fraudulent return or failure to file areturn, if the administrator determines at any time after the tax is due, butnot later than four (4) years after the return is filed, that the tax disclosedin any return required to be filed by this chapter is less than the taxdisclosed by the administrator's examination, a deficiency shall be determined;provided, that in a case where the federal generation-skipping transfer tax hasbeen increased upon audit of the federal return, the determination may be madeat any time within one year after the federal generation-skipping transfer taxhas become final. For purposes of this section, a return filed before the lastday prescribed by law for filing the return shall be considered as filed on thelast day.