Title 44
Taxation

Chapter 40
Generation Skipping Transfer Tax

R.I. Gen. Laws § 44-40-9

§ 44-40-9. Setting aside or correcting an erroneous determination.

In any case in which a deficiency has been determined in an erroneous amount, the administrator may, within three (3) years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.

History of Section.
P.L. 1981, ch. 264, § 1.