There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-22 - Estate and Transfer Taxes – Liability and Computation
§ 44-22-2 - Exemption – Missing persons in military action.
SECTION 44-22-2
§ 44-22-2 Exemption – Missing persons in military action. – An estate of a serviceman or servicewoman who has been classified by the armed forces of the United States as missing in action is exempt from provisions of this chapter pertaining to taxation.
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