There is a newer version of the Rhode Island General Laws
2010 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.
- § 44-23-2 Statements filed by trustees.
- § 44-23-3 Extension of time for filing of statement.
- § 44-23-4 Declarations under penalties of perjury.
- § 44-23-5 Appraisal of estate.
- § 44-23-6 Notice by probate clerk of grant of letters on estate.
- § 44-23-7 Fees of probate clerk.
- § 44-23-8 Estates where no will has been offered or letters granted.
- § 44-23-9 Assessment and notice of estate tax Collection powers Lien.
- § 44-23-9.1 Hearing by tax administrator on application.
- § 44-23-10 Deposit with tax administrator to cover taxes.
- § 44-23-11 Tentative assessment.
- § 44-23-12 Recording of lien against real estate Discharge.
- § 44-23-13 Assessment and notice of transfer tax Collection powers Lien on property.
- § 44-23-14 Discharge of lien on real estate Liability of heir or devisee.
- § 44-23-15 Taxes as debt to state.
- § 44-23-16 Time taxes due Interest and additions to tax on delinquent payments.
- § 44-23-16.1 Interest on overpayments.
- § 44-23-17 Suspension of tax payment pending claim against estate.
- § 44-23-18 Extension of time for payment of additional estate tax.
- § 44-23-19 44-23-22. Repealed..
- § 44-23-23 Sale of property to pay tax.
- § 44-23-24 Refusal to furnish information or obey subpoena.
- § 44-23-25 Settlement of taxes due.
- § 44-23-26 Adjustment of clerical or palpable errors.
- § 44-23-27 Conflict of laws as to domicile Definition of terms.
- § 44-23-28 Election to invoke remedy as to conflict of laws.
- § 44-23-29 Agreement as to amount due when domicile is in question Adjustment for credits against federal tax.
- § 44-23-30 Interstate arbitration as to domicile.
- § 44-23-31 Interest on tax pending arbitration of domicile.
- § 44-23-32 Reciprocal laws required.
- § 44-23-33 Appeals.
- § 44-23-34 Permit required for transfer of securities of resident decedent.
- § 44-23-35 Statement required as to delivery of decedent's property to other than administrator.
- § 44-23-36 Payment of tax as prerequisite for allowance of final account.
- § 44-23-37 Applicability of enforcement provisions.
- § 44-23-38 Termination of lien.
- § 44-23-39 Proof of payment of domiciliary tax by administrator of nonresident.
- § 44-23-40 Information furnished to foreign tax officials.
- § 44-23-41 Accounting on petition by foreign tax official.
- § 44-23-42 Noncompliance by administrator of nonresident "State" defined.
- § 44-23-43 Reciprocal laws required Liberal construction Remission of intangible property.
- § 44-23-44 Exercise of statutory power.
- § 44-23-45 Liberal construction Incidental powers.
- § 44-23-46 Severability.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.