Chapter

Uniform Estate Tax Apportionment

R.I. Gen. Laws § 44-23.1-1— Definitions
R.I. Gen. Laws § 44-23.1-2— Apportionment
R.I. Gen. Laws § 44-23.1-3— Procedure for determining apportionment
R.I. Gen. Laws § 44-23.1-4— Method of proration
R.I. Gen. Laws § 44-23.1-5— Allowance for exemptions, deductions, and credits
R.I. Gen. Laws § 44-23.1-6— No apportionment between temporary and remainder interests
R.I. Gen. Laws § 44-23.1-7— Exoneration of fiduciary
R.I. Gen. Laws § 44-23.1-8— Action by nonresident, reciprocity
R.I. Gen. Laws § 44-23.1-9— Uniformity of interpretation
R.I. Gen. Laws § 44-23.1-10— Short title
R.I. Gen. Laws § 44-23.1-11— Severability
R.I. Gen. Laws § 44-23.1-12— Time of application of chapter