§ 44-40-6. Amended return — Filing — Increase or decrease.
If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation-skipping transfer tax, an amended return shall be filed with the administrator showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax.
History of Section.
P.L. 1981, ch. 264, § 1.