2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-23.1 - Uniform Estate Tax Apportionment
§ 44-23.1-8 - Action by nonresident, reciprocity.
SECTION 44-23.1-8
§ 44-23.1-8 Action by nonresident, reciprocity. – Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is domiciled or resident in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by the decedent's estate to another state from a person interested in the estate who is either domiciled or resident in this state or who owns property in this state subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct. The provisions of this section apply only if the state in which the determination of apportionment was made affords a substantially similar remedy.
Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
