Section 44-40-7. – Cases not involving false or fraudulent return — Determination — Limitation — Filing.
§ 44-40-7. Cases not involving false or fraudulent return — Determination — Limitation — Filing. In a case not involving a false or fraudulent return or failure to file a return, if the administrator determines at any time after the tax is due, but not later than four (4) years after the return is filed, […]
Section 44-40-8. – False or fraudulent return — Determination by administrator at any time.
§ 44-40-8. False or fraudulent return — Determination by administrator at any time. In the case of a false or fraudulent return or failure to file a return, the administrator may determine the tax at any time. History of Section.P.L. 1981, ch. 264, § 1.
Section 44-40-9. – Setting aside or correcting an erroneous determination.
§ 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. History of Section.P.L. 1981, ch. 264, […]
Section 44-40-10. – Notice of deficiency and penalty — Copies.
§ 44-40-10. Notice of deficiency and penalty — Copies. The administrator shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by certified mail to the person filing the return at the address stated in […]
Section 44-40-11. – Claim of erroneous deficiency — Action — Time for bringing.
§ 44-40-11. Claim of erroneous deficiency — Action — Time for bringing. The person liable for the tax imposed by this chapter may, within three (3) months after receipt of notice of deficiency, apply to the sixth division of the district court, by a complaint against the administrator pursuant to chapter 8 of title 8, […]
Section 44-40-12. – Person liable.
§ 44-40-12. Person liable. The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this chapter. History of Section.P.L. 1981, ch. 264, § 1.
Section 44-40-13. – Time of payment.
§ 44-40-13. Time of payment. The tax imposed by this chapter is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax. History of Section.P.L. 1981, ch. 264, § 1.
Section 44-40-14. – Delinquency — Interest on delinquency — Applicability of payments.
§ 44-40-14. Delinquency — Interest on delinquency — Applicability of payments. The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer. If the tax is not paid before it becomes delinquent, it bears interest after this and until it is paid at the rate of […]
Section 44-40-15. – Method of payment.
§ 44-40-15. Method of payment. The tax shall be paid to the administrator by remittance payable to the state treasurer. History of Section.P.L. 1981, ch. 264, § 1.
Section 44-40-16. – Collection.
§ 44-40-16. Collection. The administrator shall be responsible for the collection of the tax imposed by this chapter and may exercise all the powers granted to him or her in chapter 23 of this title for the collection of taxes. History of Section.P.L. 1981, ch. 264, § 1.