CHAPTER 44-40 - Generation Skipping Transfer Tax
- § 44-40-1 - Short title.
- § 44-40-2 - Definitions.
- § 44-40-3 - Tax imposed – Amount – Property in another state.
- § 44-40-4 - Time for filing – Filing copy of federal return.
- § 44-40-5 - Contents of return.
- § 44-40-6 - Amended return – Filing – Increase or decrease.
- § 44-40-7 - Cases not involving false or fraudulent return – Determination – Limitation – Filing.
- § 44-40-8 - False or fraudulent return – Determination by administrator at any time.
- § 44-40-9 - Setting aside or correcting an erroneous determination.
- § 44-40-10 - Notice of deficiency and penalty – Copies.
- § 44-40-11 - Claim of erroneous deficiency – Action – Time for bringing.
- § 44-40-12 - Person liable.
- § 44-40-13 - Time of payment.
- § 44-40-14 - Delinquency – Interest on delinquency – Applicability of payments.
- § 44-40-15 - Method of payment.
- § 44-40-16 - Collection.