Rhode Island CHAPTER 44-23 — Estate and Transfer Taxes – Enforcement and Collection
- § 44-23-1 — Statements filed by executors, administrators and heirs-at-law.
- § 44-23-2 — Statements filed by trustees.
- § 44-23-3 — Extension of time for filing of statement.
- § 44-23-4 — Declarations under penalties of perjury.
- § 44-23-5 — Appraisal of estate.
- § 44-23-6 — Notice by probate clerk of grant of letters on estate.
- § 44-23-7 — Fees of probate clerk.
- § 44-23-8 — Estates where no will has been offered or letters granted.
- § 44-23-9 — Assessment and notice of estate tax – Collection powers – Lien.
- § 44-23-9.1 — Hearing by tax administrator on application.
- § 44-23-10 — Deposit with tax administrator to cover taxes.
- § 44-23-11 — Tentative assessment.
- § 44-23-12 — Recording of lien against real estate – Discharge.
- § 44-23-13 — Assessment and notice of transfer tax – Collection powers – Lien on property.
- § 44-23-14 — Discharge of lien on real estate – Liability of heir or devisee.
- § 44-23-15 — Taxes as debt to state.
- § 44-23-16 — Time taxes due – Interest and additions to tax on delinquent payments.
- § 44-23-16.1 — Interest on overpayments.
- § 44-23-17 — Suspension of tax payment pending claim against estate.
- § 44-23-18 — Extension of time for payment of additional estate tax.
- § 44-23-19 — – 44-23-22. [Repealed.].
- § 44-23-23 — Sale of property to pay tax.
- § 44-23-24 — Refusal to furnish information or obey subpoena.
- § 44-23-25 — Settlement of taxes due.
- § 44-23-26 — Adjustment of clerical or palpable errors.
- § 44-23-27 — Conflict of laws as to domicile – Definition of terms.
- § 44-23-28 — Election to invoke remedy as to conflict of laws.
- § 44-23-29 — Agreement as to amount due when domicile is in question – Adjustment for credits against federal tax.
- § 44-23-30 — Interstate arbitration as to domicile.
- § 44-23-31 — Interest on tax pending arbitration of domicile.
- § 44-23-32 — Reciprocal laws required.
- § 44-23-33 — Appeals.
- § 44-23-34 — Permit required for transfer of securities of resident decedent.
- § 44-23-35 — Statement required as to delivery of decedent's property to other than administrator.
- § 44-23-36 — Payment of tax as prerequisite for allowance of final account.
- § 44-23-37 — Applicability of enforcement provisions.
- § 44-23-38 — Termination of lien.
- § 44-23-39 — Proof of payment of domiciliary tax by administrator of nonresident.
- § 44-23-40 — Information furnished to foreign tax officials.
- § 44-23-41 — Accounting on petition by foreign tax official.
- § 44-23-42 — Noncompliance by administrator of nonresident – "State" defined.
- § 44-23-43 — Reciprocal laws required – Liberal construction – Remission of intangible property.
- § 44-23-44 — Exercise of statutory powers.
- § 44-23-45 — Liberal construction – Incidental powers.
- § 44-23-46 — Severability.