There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-23 - Estate and Transfer Taxes – Enforcement and Collection
§ 44-23-32 - Reciprocal laws required.
SECTION 44-23-32
§ 44-23-32 Reciprocal laws required. – The provisions of §§ 44-23-27 – 44-23-31 apply only to cases in which each of the states involved has in effect a law substantially similar to those sections.
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