§ 44-40-6 - Amended return – Filing – Increase or decrease.
SECTION 44-40-6
§ 44-40-6 Amended return – Filing– Increase or decrease. – If, after the filing of a duplicate return, the federal authorities shallincrease or decrease the amount of the federal generation-skipping transfertax, an amended return shall be filed with the administrator showing allchanges made in the original return and the amount of increase or decrease inthe federal generation-skipping transfer tax.