Chapter

Estate and Transfer Taxes — Enforcement and Collection

R.I. Gen. Laws § 44-23-1— Statements filed by executors, administrators, and heirs-at-law
R.I. Gen. Laws § 44-23-2— Statements filed by trustees
R.I. Gen. Laws § 44-23-3— Extension of time for filing of statement
R.I. Gen. Laws § 44-23-4— Declarations under penalties of perjury
R.I. Gen. Laws § 44-23-5— Appraisal of estate
R.I. Gen. Laws § 44-23-6— Notice by probate clerk of grant of letters on estate
R.I. Gen. Laws § 44-23-7— Fees of probate clerk
R.I. Gen. Laws § 44-23-8— Estates where no will has been offered or letters granted
R.I. Gen. Laws § 44-23-9— Assessment and notice of estate tax — Collection powers — Lien
R.I. Gen. Laws § 44-23-9.1— Hearing by tax administrator on application
R.I. Gen. Laws § 44-23-10— Deposit with tax administrator to cover taxes
R.I. Gen. Laws § 44-23-11— Tentative assessment
R.I. Gen. Laws § 44-23-12— Recording of lien against real estate — Discharge
R.I. Gen. Laws § 44-23-13— Assessment and notice of transfer tax — Collection powers — Lien on property
R.I. Gen. Laws § 44-23-14— Discharge of lien on real estate — Liability of heir or devisee
R.I. Gen. Laws § 44-23-15— Taxes as debt to state
R.I. Gen. Laws § 44-23-16— Time taxes due — Interest and additions to tax on delinquent payments
R.I. Gen. Laws § 44-23-16.1— Interest on overpayments
R.I. Gen. Laws § 44-23-17— Suspension of tax payment pending claim against estate
R.I. Gen. Laws § 44-23-18— Extension of time for payment of additional estate tax
R.I. Gen. Laws § 44-23-19— Repealed
R.I. Gen. Laws § 44-23-20— Repealed
R.I. Gen. Laws § 44-23-21— Repealed
R.I. Gen. Laws § 44-23-22— Repealed
R.I. Gen. Laws § 44-23-23— Sale of property to pay tax
R.I. Gen. Laws § 44-23-24— Refusal to furnish information or obey subpoena
R.I. Gen. Laws § 44-23-25— Settlement of taxes due
R.I. Gen. Laws § 44-23-26— Adjustment of clerical or palpable errors
R.I. Gen. Laws § 44-23-27— Conflict of laws as to domicile — Definition of terms
R.I. Gen. Laws § 44-23-28— Election to invoke remedy as to conflict of laws
R.I. Gen. Laws § 44-23-29— Agreement as to amount due when domicile is in question — Adjustment for credits against federal tax
R.I. Gen. Laws § 44-23-30— Interstate arbitration as to domicile
R.I. Gen. Laws § 44-23-31— Interest on tax pending arbitration of domicile
R.I. Gen. Laws § 44-23-32— Reciprocal laws required
R.I. Gen. Laws § 44-23-33— Appeals
R.I. Gen. Laws § 44-23-34— Permit required for transfer of securities of resident decedent
R.I. Gen. Laws § 44-23-35— Statement required as to delivery of decedent’s property to other than administrator
R.I. Gen. Laws § 44-23-36— Payment of tax as prerequisite for allowance of final account
R.I. Gen. Laws § 44-23-37— Applicability of enforcement provisions
R.I. Gen. Laws § 44-23-38— Termination of lien
R.I. Gen. Laws § 44-23-39— Proof of payment of domiciliary tax by administrator of nonresident
R.I. Gen. Laws § 44-23-40— Information furnished to foreign tax officials
R.I. Gen. Laws § 44-23-41— Accounting on petition by foreign tax official
R.I. Gen. Laws § 44-23-42— Noncompliance by administrator of nonresident — “State” defined
R.I. Gen. Laws § 44-23-43— Reciprocal laws required — Liberal construction — Remission of intangible property
R.I. Gen. Laws § 44-23-44— Exercise of statutory power
R.I. Gen. Laws § 44-23-45— Liberal construction — Incidental powers
R.I. Gen. Laws § 44-23-46— Severability