Rhode Island General Laws
Title 44 - Taxation
Chapter 44-23.1 - Uniform Estate Tax Apportionment

Section 44-23.1-1. - Definitions. - § 44-23.1-1. Definitions. In this chapter: (1) “Estate” means the...

Section 44-23.1-2. - Apportionment. - § 44-23.1-2. Apportionment. Unless the will provides, the tax is...

Section 44-23.1-3. - Procedure for determining apportionment. - § 44-23.1-3. Procedure for determining apportionment. (a) The court having...

Section 44-23.1-4. - Method of proration. - § 44-23.1-4. Method of proration. (a) The fiduciary or other...

Section 44-23.1-5. - Allowance for exemptions, deductions, and credits. - § 44-23.1-5. Allowance for exemptions, deductions, and credits. (a) In...

Section 44-23.1-6. - No apportionment between temporary and remainder interests. - § 44-23.1-6. No apportionment between temporary and remainder interests. No...

Section 44-23.1-7. - Exoneration of fiduciary. - § 44-23.1-7. Exoneration of fiduciary. Neither the fiduciary nor other...

Section 44-23.1-8. - Action by nonresident, reciprocity. - § 44-23.1-8. Action by nonresident, reciprocity. Subject to this section,...

Section 44-23.1-9. - Uniformity of interpretation. - § 44-23.1-9. Uniformity of interpretation. This chapter shall be applied...

Section 44-23.1-10. - Short title. - § 44-23.1-10. Short title. This chapter may be cited as...

Section 44-23.1-11. - Severability. - § 44-23.1-11. Severability. If any provision of this chapter or...

Section 44-23.1-12. - Time of application of chapter. - § 44-23.1-12. Time of application of chapter. This chapter does...