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. - § 44-23-1. Statements filed by executors, administrators and heirs-at-law. (a)...

Section 44-23-2. - Statements filed by trustees. - § 44-23-2. Statements filed by trustees. Whenever any person during...

Section 44-23-3. - Extension of time for filing of statement. - § 44-23-3. Extension of time for filing of statement. The...

Section 44-23-4. - Declarations under penalties of perjury. - § 44-23-4. Declarations under penalties of perjury. The oath or...

Section 44-23-5. - Appraisal of estate. - § 44-23-5. Appraisal of estate. (a) If any statement filed...

Section 44-23-6. - Notice by probate clerk of grant of letters on estate. - § 44-23-6. Notice by probate clerk of grant of letters...

Section 44-23-7. - Fees of probate clerk. - § 44-23-7. Fees of probate clerk. The probate clerk furnishing...

Section 44-23-8. - Estates where no will has been offered or letters granted. - § 44-23-8. Estates where no will has been offered or...

Section 44-23-9. - Assessment and notice of estate tax — Collection powers — Lien. - § 44-23-9. Assessment and notice of estate tax — Collection...

Section 44-23-9.1. - Hearing by tax administrator on application. - § 44-23-9.1. Hearing by tax administrator on application. An executor,...

Section 44-23-10. - Deposit with tax administrator to cover taxes. - § 44-23-10. Deposit with tax administrator to cover taxes. An...

Section 44-23-11. - Tentative assessment. - § 44-23-11. Tentative assessment. At the request of an executor,...

Section 44-23-12. - Recording of lien against real estate — Discharge. - § 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. - § 44-23-13. Assessment and notice of transfer tax — Collection...

Section 44-23-14. - Discharge of lien on real estate — Liability of heir or devisee. - § 44-23-14. Discharge of lien on real estate — Liability...

Section 44-23-15. - Taxes as debt to state. - § 44-23-15. Taxes as debt to state. The taxes imposed...

Section 44-23-16. - Time taxes due — Interest and additions to tax on delinquent payments. - § 44-23-16. Time taxes due — Interest and additions to...

Section 44-23-16.1. - Interest on overpayments. - § 44-23-16.1. Interest on overpayments. If it is determined that...

Section 44-23-17. - Suspension of tax payment pending claim against estate. - § 44-23-17. Suspension of tax payment pending claim against estate....

Section 44-23-18. - Extension of time for payment of additional estate tax. - § 44-23-18. Extension of time for payment of additional estate...

Section 44-23-19 - — 44-23-22. Repealed. - § 44-23-19 — 44-23-22. Repealed. History of Section.P.L. 1916, ch....

Section 44-23-23. - Sale of property to pay tax. - § 44-23-23. Sale of property to pay tax. Every executor,...

Section 44-23-24. - Refusal to furnish information or obey subpoena. - § 44-23-24. Refusal to furnish information or obey subpoena. If...

Section 44-23-25. - Settlement of taxes due. - § 44-23-25. Settlement of taxes due. The tax administrator, with...

Section 44-23-26. - Adjustment of clerical or palpable errors. - § 44-23-26. Adjustment of clerical or palpable errors. Whenever a...

Section 44-23-27. - Conflict of laws as to domicile — Definition of terms. - § 44-23-27. Conflict of laws as to domicile — Definition...

Section 44-23-28. - Election to invoke remedy as to conflict of laws. - § 44-23-28. Election to invoke remedy as to conflict of...

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

Section 44-23-30. - Interstate arbitration as to domicile. - § 44-23-30. Interstate arbitration as to domicile. If in any...

Section 44-23-31. - Interest on tax pending arbitration of domicile. - § 44-23-31. Interest on tax pending arbitration of domicile. In...

Section 44-23-32. - Reciprocal laws required. - § 44-23-32. Reciprocal laws required. The provisions of §§ 44-23-27...

Section 44-23-33. - Appeals. - § 44-23-33. Appeals. Appeals from administrative orders or decisions made...

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

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

Section 44-23-36. - Payment of tax as prerequisite for allowance of final account. - § 44-23-36. Payment of tax as prerequisite for allowance of...

Section 44-23-37. - Applicability of enforcement provisions. - § 44-23-37. Applicability of enforcement provisions. Sections 44-23-1 — 44-23-8,...

Section 44-23-38. - Termination of lien. - § 44-23-38. Termination of lien. Any other provision of this...

Section 44-23-39. - Proof of payment of domiciliary tax by administrator of nonresident. - § 44-23-39. Proof of payment of domiciliary tax by administrator...

Section 44-23-40. - Information furnished to foreign tax officials. - § 44-23-40. Information furnished to foreign tax officials. If the...

Section 44-23-41. - Accounting on petition by foreign tax official. - § 44-23-41. Accounting on petition by foreign tax official. Within...

Section 44-23-42. - Noncompliance by administrator of nonresident — “State” defined. - § 44-23-42. Noncompliance by administrator of nonresident — “State” defined....

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

Section 44-23-44. - Exercise of statutory power. - § 44-23-44. Exercise of statutory power. Whenever in this chapter...

Section 44-23-45. - Liberal construction — Incidental powers. - § 44-23-45. Liberal construction — Incidental powers. The provisions of...

Section 44-23-46. - Severability. - § 44-23-46. Severability. If any clause, sentence, paragraph, section, or...