Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-40 - Generation Skipping Transfer Tax > § 44-40-12 - Person liable.

§ 44-40-12 - Person liable.

SECTION 44-40-12

   § 44-40-12  Person liable. – The person liable for payment of the federal generation-skipping transfer taxshall be liable for the tax imposed by this chapter.