Rhode Island General Laws
Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection
Section 44-23-9. - Assessment and notice of estate tax — Collection powers — Lien.

§ 44-23-9. Assessment and notice of estate tax — Collection powers — Lien.
(a) The tax imposed by § 44-22-1.1 shall be assessed upon the full and fair cash value of the net estate determined by the tax administrator as provided in this chapter. Notice of the amount of the tax shall be mailed to the executor, administrator, or trustee, but failure to receive the notice does not excuse the nonpayment of or invalidate the tax. The tax administrator shall receive and collect the assessed taxes in the same manner and with the same powers as are prescribed for and given to the collectors of taxes by chapters 7 — 9 of this title. The tax shall be due and payable as provided in § 44-23-16, shall be paid to the tax administrator, and shall be and remain a lien upon the estate until it is paid. All executors, administrators, and trustees are personally liable for the tax until it is paid.
(b) Notwithstanding the provisions of subsection (a) of this section, under no circumstances shall the tax administrator issue any notice of deficiency determination for the amount of the estate tax due more than ten (10) years after the return was filed or should have been filed, nor shall the tax administrator commence any collection action for any estate tax due and payable unless the collection action is commenced within ten (10) years after the date a notice of deficiency determination became a final collectible assessment. “Collection action” refers to any activity undertaken by the division of taxation to collect on any state tax liabilities that are final, due, and payable under Rhode Island law. “Collection action” may include, but is not limited to, any civil action involving a liability owed under chapters 22 and 23 of title 44.
(c) The ten-year (10) limitation shall not apply to the renewal or continuation of the state’s attempt to collect a liability that became final, due, and payable within the ten-year (10) limitation periods set forth in this section.
History of Section.P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, §§ 2, 3; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-9; P.L. 1995, ch. 379, § 1; P.L. 2019, ch. 192, § 2; P.L. 2019, ch. 215, § 2.

Structure Rhode Island General Laws

Rhode Island General Laws

Title 44 - Taxation

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 44-23-29. - Agreement as to amount due when domicile is in question — Adjustment for credits against federal tax.

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 44-23-33. - Appeals.

Section 44-23-34. - Permit required for transfer of securities of resident decedent.

Section 44-23-35. - Statement required as to delivery of decedent’s property to other than administrator.

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 44-23-43. - Reciprocal laws required — Liberal construction — Remission of intangible property.

Section 44-23-44. - Exercise of statutory power.

Section 44-23-45. - Liberal construction — Incidental powers.

Section 44-23-46. - Severability.