{"data":{"id":"us-ri/r.i.-gen.-laws-44-40-12","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-40-12","heading":"Person liable.","body":"The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this chapter.","path":["Title 44 Taxation","Chapter 40 Generation Skipping Transfer Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-40/44-40-12.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:35Z","sha256":"add070499f4e8ce851764242d767b265cd0343e4ebb766467812262c05545d2a","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-40-11","next":"us-ri/r.i.-gen.-laws-44-40-13"},"notice":"GroundRules: Original legal text. Not legal advice."}