Rhode Island § 44-40-7 § 44-40-7. Cases not involving false or fraudulent return — Determination — Limitation — Filing.

Rhode Island Statutes

§ 44-40-7 — § 44-40-7. Cases not involving false or fraudulent return — Determination — Limitation — Filing.

Rhode Island § 44-40-7

Title 44Taxation

Ch. 44-40Generation Skipping Transfer Tax

This text of Rhode Island § 44-40-7 (§ 44-40-7. Cases not involving false or fraudulent return — Determination — Limitation — Filing.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-40-7 (2026).

Text

§ 44-40-7. Cases not involving false or fraudulent return — Determination — Limitation — Filing.
In a case not involving a false or fraudulent return or failure to file a return,
            if the administrator determines at any time after the tax is due, but not later than
            four (4) years after the return is filed, that the tax disclosed in any return required
            to be filed by this chapter is less than the tax disclosed by the administrator's
            examination, a deficiency shall be determined; provided, that in a case where the
            federal generation-skipping transfer tax has been increased upon audit of the federal
            return, the determination may be made at any time withi

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§ 44-40-7. Cases not involving false or fraudulent return — Determination — Limitation — Filing.

In a case not involving a false or fraudulent return or failure to file a return, if the administrator determines at any time after the tax is due, but not later than four (4) years after the return is filed, that the tax disclosed in any return required to be filed by this chapter is less than the tax disclosed by the administrator's examination, a deficiency shall be determined; provided, that in a case where the federal generation-skipping transfer tax has been increased upon audit of the federal return, the determination may be made at any time within one year after the federal generation-skipping transfer tax has become final. For purposes of this section, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.