Chapter 40
Generation Skipping Transfer Tax

Index of Sections

§ 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.