Statutes, codes, and regulations
General Laws of Rhode Island
Title 44 - TAXATION
Chapter 44-40 - GENERATION SKIPPING TRANSFER TAX
Section 44-40-9 - Setting aside or correcting an erroneous determination

R.I. Gen. Laws § 44-40-9

Download
PDF
Current through 2024 Public Law 457
Section 44-40-9 - Setting aside or correcting an erroneous determination

In any case in which a deficiency has been determined in an erroneous amount, the administrator may, within three (3) years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.

R.I. Gen. Laws § 44-40-9

P.L. 1981, ch. 264, § 1.