§ 44-22-2. Exemption — Missing persons in military action.
An estate of a serviceman or servicewoman who has been classified by the armed forces of the United States as missing in action is exempt from provisions of this chapter pertaining to taxation.
History of Section.P.L. 1977, ch. 213, § 1; P.L. 1983, ch. 178, § 1; P.L. 1984, ch. 206, art. VI, § 2; P.L. 1984 (s.s.), ch. 450, § 2; G.L. 1956, § 44-22-2; P.L. 1990, ch. 65, art. 61, § 3.
Structure Rhode Island General Laws
Chapter 44-22 - Estate and Transfer Taxes — Liability and Computation
Section 44-22-1.1. - Tax on net estate of decedent.
Section 44-22-2. - Exemption — Missing persons in military action.
Section 44-22-3 - — 44-22-7. Repealed.
Section 44-22-8 - — 44-22-11. Repealed.
Section 44-22-12 - — 44-22-20. Repealed.