The tax administrator has authority to grant extensions of time corresponding to the approved extension granted by the Internal Revenue Service for the filing of federal form 706 within which any statement is required to be filed upon written application of the executor, administrator, heir-at-law, or trustee desiring an extension, and it is the duty of the executor, administrator, heir-at-law, or trustee, to file the statement within the extension of time granted.
R.I. Gen. Laws § 44-23-3
Extension of time for filing of statement
P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, § 22; G.L. 1923, ch. 39, § 21, as enacted by P.L. 1926, ch. 810, § 1; G.L. 1926, ch. 39, § 20; P.L. 1929,…
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.