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.
R.I. Gen. Laws § 44-23.1-2
Apportionment
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 44–44 (12 sections).
P.L. 1971, ch. 155, § 1.
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.