Chapter 44-40 - GENERATION SKIPPING TRANSFER TAX
- Section 44-40-1 - Short title
- Section 44-40-2 - Definitions
- Section 44-40-3 - Tax imposed - Amount - Property in another state
- Section 44-40-4 - Time for filing - Filing copy of federal return
- Section 44-40-5 - Contents of return
- Section 44-40-6 - Amended return - Filing - Increase or decrease
- Section 44-40-7 - Cases not involving false or fraudulent return - Determination - Limitation - Filing
- Section 44-40-8 - False or fraudulent return - Determination by administrator at any time
- Section 44-40-9 - Setting aside or correcting an erroneous determination
- Section 44-40-10 - Notice of deficiency and penalty - Copies
- Section 44-40-11 - Claim of erroneous deficiency - Action - Time for bringing
- Section 44-40-12 - Person liable
- Section 44-40-13 - Time of payment
- Section 44-40-14 - Delinquency - Interest on delinquency - Applicability of payments
- Section 44-40-15 - Method of payment
- Section 44-40-16 - Collection