§ 44-23-28. Election to invoke remedy as to conflict of laws.
(a) In any case in which this state and one or more other states each claim that it was the domicile of a decedent at the time of his or her death, and no judicial determination of domicile for death tax purposes has been made in any of those states, any executor or the taxing official of any of those states, may elect to invoke the provisions of §§ 44-23-27 — 44-23-32. The election is evidenced by sending a notice by registered or certified mail, receipt requested, to the taxing officials of each of those states and to each executor, ancillary administrator and interested person.
(b) Any executor may reject the election by sending a notice by registered or certified mail, receipt requested, to the taxing officials involved and to all other executors within forty (40) days after the receipt of the notice of election. If the election is rejected, no further proceedings shall be had under §§ 44-23-27 — 44-23-32. If the election is not rejected, the dispute as to the death taxes shall be determined solely as provided in this chapter, and no other proceedings to determine or assess the death taxes shall be instituted in the courts of this state or otherwise.
History of Section.G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-23-28.
Structure Rhode Island General Laws
Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection
Section 44-23-1. - Statements filed by executors, administrators and heirs-at-law.
Section 44-23-2. - Statements filed by trustees.
Section 44-23-3. - Extension of time for filing of statement.
Section 44-23-4. - Declarations under penalties of perjury.
Section 44-23-5. - Appraisal of estate.
Section 44-23-6. - Notice by probate clerk of grant of letters on estate.
Section 44-23-7. - Fees of probate clerk.
Section 44-23-8. - Estates where no will has been offered or letters granted.
Section 44-23-9. - Assessment and notice of estate tax — Collection powers — Lien.
Section 44-23-9.1. - Hearing by tax administrator on application.
Section 44-23-10. - Deposit with tax administrator to cover taxes.
Section 44-23-11. - Tentative assessment.
Section 44-23-12. - Recording of lien against real estate — Discharge.
Section 44-23-13. - Assessment and notice of transfer tax — Collection powers — Lien on property.
Section 44-23-14. - Discharge of lien on real estate — Liability of heir or devisee.
Section 44-23-15. - Taxes as debt to state.
Section 44-23-16. - Time taxes due — Interest and additions to tax on delinquent payments.
Section 44-23-16.1. - Interest on overpayments.
Section 44-23-17. - Suspension of tax payment pending claim against estate.
Section 44-23-18. - Extension of time for payment of additional estate tax.
Section 44-23-19 - — 44-23-22. Repealed.
Section 44-23-23. - Sale of property to pay tax.
Section 44-23-24. - Refusal to furnish information or obey subpoena.
Section 44-23-25. - Settlement of taxes due.
Section 44-23-26. - Adjustment of clerical or palpable errors.
Section 44-23-27. - Conflict of laws as to domicile — Definition of terms.
Section 44-23-28. - Election to invoke remedy as to conflict of laws.
Section 44-23-30. - Interstate arbitration as to domicile.
Section 44-23-31. - Interest on tax pending arbitration of domicile.
Section 44-23-32. - Reciprocal laws required.
Section 44-23-34. - Permit required for transfer of securities of resident decedent.
Section 44-23-36. - Payment of tax as prerequisite for allowance of final account.
Section 44-23-37. - Applicability of enforcement provisions.
Section 44-23-38. - Termination of lien.
Section 44-23-39. - Proof of payment of domiciliary tax by administrator of nonresident.
Section 44-23-40. - Information furnished to foreign tax officials.
Section 44-23-41. - Accounting on petition by foreign tax official.
Section 44-23-42. - Noncompliance by administrator of nonresident — “State” defined.
Section 44-23-44. - Exercise of statutory power.
Section 44-23-45. - Liberal construction — Incidental powers.