§ 44-23.1-12. Time of application of chapter.
This chapter does not apply to taxes due on account of the death of decedents dying prior to six (6) months after July 6, 1971.
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.