§ 44-40-4. Time for filing — Filing copy of federal return.
Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the administrator on or before the last day prescribed for filing the federal return. There shall be attached to the return filed with the administrator a duplicate copy of the federal return.
History of Section.
P.L. 1981, ch. 264, § 1.