2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-23 - Estate and Transfer Taxes – Enforcement and Collection
§ 44-23-1 - Statements filed by executors, administrators and heirs-at-law.
SECTION 44-23-1
§ 44-23-1 Statements filed by executors, administrators and heirs-at-law. – (a) Every executor, administrator, and heir-at-law, within nine (9) months after the death of the decedent, shall file with the tax administrator a statement under oath showing the full and fair cash value of the estate, the amounts paid out from the estate for claims, expenses, charges, and fees, and the statement shall also provide the names and addresses of all persons entitled to take any share or interest of the estate as legatees or distributees of the estate.
(b) A fee of twenty-five dollars ($25.00) is paid when filing any statement required by this section. All fees received under this section are allocated to the tax administrator for enforcement and collection of taxes.
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