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Rhode Island General Laws
Title 44
Chapter 44-23
R.I. Gen. Laws tit. 44, ch. 23
Estate and Transfer Taxes — Enforcement and Collection
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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Repealed
Repealed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