TITLE 44

Taxation

CHAPTER 44-40

Generation Skipping Transfer Tax

SECTION 44-40-5



   § 44-40-5  Contents of return. –

The return shall contain such information and be in such form as the

administrator may prescribe and shall state the amount of tax due under the

provisions of this chapter. The return shall contain, or be verified by, a

written declaration that it is made under penalties of perjury.



History of Section.

(P.L. 1981, ch. 264, § 1.)