2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-23 - Estate and Transfer Taxes – Enforcement and Collection
§ 44-23-18 - Extension of time for payment of additional estate tax.
SECTION 44-23-18
§ 44-23-18 Extension of time for payment of additional estate tax. – Whenever the tax administrator finds that the payment of the tax imposed by § 44-22-1.1 causes undue hardship, the tax administrator may, in his or her discretion, with the approval of the attorney general and by agreement with the executor, administrator, or trustee, extend the time for payment of the whole or any part of the tax for a period not to exceed four (4) years from the date the tax is due and payable, and may provide for payment in installments. In that case the amount in respect of which the extension is granted shall be paid with or without interest, on or before the date of the expiration of the period of the extension.
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