There is a newer version of the Rhode Island General Laws
2016 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-23.1 - Uniform Estate Tax Apportionment
- Section 44-23.1-1 - Definitions.
- Section 44-23.1-2 - Apportionment.
- Section 44-23.1-3 - Procedure for determining apportionment.
- Section 44-23.1-4 - Method of proration.
- Section 44-23.1-5 - Allowance for exemptions, deductions, and credits.
- Section 44-23.1-6 - No apportionment between temporary and remainder interests.
- Section 44-23.1-7 - Exoneration of fiduciary.
- Section 44-23.1-8 - Action by nonresident, reciprocity.
- Section 44-23.1-9 - Uniformity of interpretation.
- Section 44-23.1-10 - Short title.
- Section 44-23.1-11 - Severability.
- Section 44-23.1-12 - Time of application of chapter.
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