§ 44-23.1-10. Short title.
This chapter may be cited as the “Uniform Estate Tax Apportionment Act”.
History of Section.P.L. 1971, ch. 155, § 1.
Structure Rhode Island General Laws
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.