§ 44-23.1-2. Apportionment.
Unless the will provides, the tax is apportioned among all persons interested in the estate. The apportionment is made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax are used for that purpose.
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.