§ 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
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Terms Used In Rhode Island General Laws > Chapter 44-40 - Generation Skipping Transfer Tax

  • Administrator: means the director of the division of taxation. See Rhode Island General Laws 44-40-2
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Donor: The person who makes a gift.
  • Federal generation-skipping transfer tax: means the tax imposed by Rhode Island General Laws 44-40-2
  • Generation-skipping transfer: means every transfer subject to the tax imposed under Rhode Island General Laws 44-40-2
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Legacy: A gift of property made by will.
  • Original transferor: means any grantor, donor, trustor, or testator who by gift, trust, or will makes a transfer of real or personal property that results in a federal generation- skipping transfer tax under applicable provisions of the Internal Revenue Code of the United States, Rhode Island General Laws 44-40-2
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute: A law passed by a legislature.
  • Testator: A male person who leaves a will at death.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.