reglab/housing_qa huggingface dataset:
RI Gen L § 44-23-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-28 - Election to invoke remedy as to conflict of laws.

§ 44-23-28. Election to invoke remedy as to conflict of laws.(a) In any case in which this state and one or more other states each claim that it was the domicile of a decedent at the time of his or her death, and no judicial determination of domicile for death tax purposes has been made in any of those states, any executor or the taxing official of any of those states, may elect to invoke the provisions of §§ 44-23-27 — 44-23-32. The election is evidenced by sending a notice by registered or certified mail, receipt requested, to the taxing officials of each of those states and to each executor, ancillary administrator and interested person.(b) Any executor may reject the election by sending a notice by registered or certified mail, receipt requested, to the taxing officials involved and to all other executors within forty (40) days after the receipt of the notice of election. If the election is rejected, no further proceedings shall be had under §§ 44-23-27 — 44-23-32. If the election is not rejected, the dispute as to the death taxes shall be determined solely as provided in this chapter, and no other proceedings to determine or assess the death taxes shall be instituted in the courts of this state or otherwise.History of Section.G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-23-28.
RI Gen L § 44-23-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-29 - Agreement as to amount due when domicile is in question - Adjustment for credits against federal tax.

§ 44-23-29. Agreement as to amount due when domicile is in question — Adjustment for credits against federal tax.In any case in which an election is made as provided in § 44-23-28 and not rejected, the tax administrator may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state; provided, that the agreement also fixes the amount to be paid the other state or states. If an agreement cannot be reached and the arbitration proceeding specified in § 44-23-30 is commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before the proceeding is concluded notwithstanding the commencement of the proceeding. Upon the filing of the agreement or duplicate of it with the authority which would have jurisdiction to assess the death tax of this state if the decedent died domiciled in this state, an assessment shall be made as provided in the agreement. The assessment, except as hereinafter provided, shall finally and conclusively fix and determine the amount of death tax due this state. In the event that the aggregate amount payable under the agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect to the tax, the executor shall also immediately pay to the taxing administrator that percentage of the difference between the aggregate amount and the amount of the credit, which the amount payable to the taxing administrator under the agreement bears to the aggregate amount.History of Section.G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-29.
RI Gen L § 44-23-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-31 - Interest on tax pending arbitration of domicile.

§ 44-23-31. Interest on tax pending arbitration of domicile.In any case where it is determined by the board of arbitration referred to in § 44-23-30 that the decedent died domiciled in this state, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, four percent (4%) of the amount of the taxes per annum.History of Section.G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-31.
RI Gen L § 44-23-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-32 - Reciprocal laws required.

§ 44-23-32. Reciprocal laws required.The provisions of §§ 44-23-27 — 44-23-31 apply only to cases in which each of the states involved has in effect a law substantially similar to those sections.History of Section.G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-32.
RI Gen L § 44-23-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-33 - Appeals.

§ 44-23-33. Appeals.Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this section is expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirements pursuant to § 8-8-26.History of Section.P.L. 1916, ch. 1339, § 26; G.L. 1923, ch. 39, §§ 24-26; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 24, 25; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-33; P.L. 1976, ch. 140, § 29; P.L. 1982, ch. 388, § 25; P.L. 1983, ch. 109, § 2; P.L. 1984, ch. 183, § 9.
RI Gen L § 44-23-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-34 - Permit required for transfer of securities of resident decedent.

§ 44-23-34. Permit required for transfer of securities of resident decedent.No banking association organized under the laws of the United States and located within this state, no corporation incorporated within this state, and no incorporated association or joint stock company or business trust having certificates representing shares of stock and carrying on business in this state, shall record a transfer of its stock made by any executor, administrator, or trustee of a resident decedent or issue a new certificate for any share of its stock at the instance of the executor, administrator, or trustee, until a permit authorizing the transfer is issued by the tax administrator and filed with the corporation, association, company or trust. Any corporation, association, company, or trust making a transfer before a permit authorizing the transfer is issued is liable for the amount of any tax which may be assessed on account of the bequest or gift of the stock, bond or other evidence of indebtedness, together with its interest, to be collected in an action brought in the name of the tax administrator.History of Section.P.L. 1916, ch. 1339, § 27; G.L. 1923, ch. 39, §§ 25-27; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 25, 26; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-34.
RI Gen L § 44-23-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-35 - Statement required as to delivery of decedent's property to other than administrator.

§ 44-23-35. Statement required as to delivery of decedent's property to other than administrator.No person having in possession or under control of property forming a part of the estate of a resident decedent, as provided in this chapter, may deliver or transfer the property to any person other than the executor, administrator, or trustee of the decedent unless the person making delivery or transfer of the property immediately furnishes the tax administrator with a statement under oath describing the property delivered or transferred together with the name of the person to whom the property is delivered or transferred; provided, that any insurance company engaging in the business of writing contracts of insurance in the state notifies the tax administrator of the amount of any payment or payments made, or to be made to any person or persons under any insurance contract, as a result of the death of a Rhode Island resident, whenever the total amount of payment or payments made or to be made to the person or persons exceeds fifty thousand dollars ($50,000); and provided, that banks and other institutions having deposits standing in the joint names of two (2) or more persons, or standing in the joint names of two (2) or more persons and payable to either or the survivor or survivors, are not required to furnish the statement with respect to deposits of one thousand dollars ($1,000) or less. In the case of deposits of over one thousand dollars ($1,000), the bank or other institution, having knowledge of the decease of one of the persons in whose names the deposit stands, or upon request of the tax administrator, shall, in lieu of the statement furnish a certificate showing the amount of each deposit together with the names of the persons in whose names the deposit stands. Any person who makes delivery or transfer without furnishing a statement is liable for the amount of any tax which may be assessed on account of the transfer of the property, together with its interest, to be collected in an action brought in the name of the tax administrator.History of Section.G.L. 1923, ch. 39, §§ 25, 26; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 25, 26; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-35; P.L. 1960, ch. 218, § 4; P.L. 1962, ch. 34, § 1; P.L. 1978, ch. 170, § 2; P.L. 1995, ch. 379, § 1.
RI Gen L § 44-23-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-36 - Payment of tax as prerequisite for allowance of final account.

§ 44-23-36. Payment of tax as prerequisite for allowance of final account.The final account of an executor, administrator, or trustee shall not be allowed by the court having jurisdiction of the estate unless the account shows, and the court finds, that all taxes imposed under the provisions of chapter 22 of this title upon any property or interest in property belonging to the estate to be settled by the account and then payable have been paid, that the payment of the taxes has been extended, or that the property or any interest in property is not liable for any tax imposed under chapter 22 of this title. The receipt of the tax administrator for the amount of the tax is conclusive as to the payment of the tax to the extent of the receipt, and the certification of the tax administrator that an estate, property, or interest is not liable for any tax imposed by chapter 22 of this title is conclusive of that fact.History of Section.P.L. 1916, ch. 1339, § 29; G.L. 1923, ch. 39, §§ 27-29; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 27, 28; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-36.
RI Gen L § 44-23-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-37 - Applicability of enforcement provisions.

§ 44-23-37. Applicability of enforcement provisions.Sections 44-23-1 — 44-23-8, 44-23-17, 44-23-23, 44-23-24, and 44-23-33 — 44-23-36 apply to the tax imposed under the provisions of § 44-22-1 or 44-22-1.1, whichever is in effect at the time.History of Section.P.L. 1916, ch. 1339, § 33; G.L. 1923, ch. 39, §§ 30, 31, 33; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 30, 31; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-37; P.L. 1980, ch. 275, § 3; P.L. 1984, ch. 206, art. VI, § 5; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5.
RI Gen L § 44-23-38 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-38 - Termination of lien.

§ 44-23-38. Termination of lien.Any other provision of this or chapter 22 of this title to the contrary notwithstanding, a lien created by those chapters ceases to be a lien upon or enforceable against real estate upon the expiration of a period of ten (10) years from and after the death of the person whose act, failure to act, or death gave rise to the lien, regardless of the date of death.History of Section.G.L. 1938, ch. 43, § 44; P.L. 1955, ch. 3525, § 1; G.L. 1956, § 44-23-38; P.L. 1961, ch. 128, § 1; P.L. 1999, ch. 354, § 33; P.L. 2001, ch. 395, § 1; P.L. 2009, ch. 358, § 1.
RI Gen L § 44-23-39 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-39 - Proof of payment of domiciliary tax by administrator of nonresident.

§ 44-23-39. Proof of payment of domiciliary tax by administrator of nonresident.At any time before the expiration of eighteen (18) months after the appointment in any probate court of this state of an executor of the will, or administrator of the estate of, any nonresident decedent, the executor or administrator shall file with the probate court proof that all death taxes, together with interest, or penalties attached to or in connection with the death taxes, which are due to the state of domicile of the decedent, or to any of its political subdivisions, have been paid or secured, or that no taxes, interest, or penalties are due, as the case may be; provided, that the filing of the proof is not required if it appears that letters testamentary have been issued in the state of domicile. The proof may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the state of domicile.History of Section.G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-39.
RI Gen L § 44-23-40 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-40 - Information furnished to foreign tax officials.

§ 44-23-40. Information furnished to foreign tax officials.If the proof is not filed with a probate court in this state as provided by § 44-23-39, the clerk of the probate court shall immediately notify by mail the official or body of the state of domicile charged with the administration of the death tax laws of that state with respect to the estate, and shall present in the notification, so far as is known to the clerk: (1) the name, date of death and last domicile of the decedent; (2) the name and address of the executor or administrator; (3) a summary of the values of the real estate, tangible personalty, and intangible personalty, wherever situated, belonging to the decedent at the time of his or her death; and (4) the fact that the executor or administrator has not previously filed the proof required by § 44-23-39. The clerk shall also attach to the notification a copy of the will of the decedent, if the decedent died testate, or if the decedent died intestate, a list of his or her heirs and next of kin, so far as is known to the clerk. For each copy of the notice, the probate clerk furnishing the information shall be paid out of any money appropriated for expenses of tax administration the fees provided in § 44-23-7.History of Section.G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-40; P.L. 1999, ch. 354, § 33.
RI Gen L § 44-23-41 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-41 - Accounting on petition by foreign tax official.

§ 44-23-41. Accounting on petition by foreign tax official.Within sixty (60) days after the mailing of the notice, the official or body charged with the administration of the death tax laws of the state of domicile may file with the probate court in this state a petition for an accounting in the estate. The official or body of the state of domicile is, for the purposes of this chapter, a party in interest for the purpose of petitioning the probate court for the accounting. If the petition is filed within the period of sixty (60) days, the probate court shall decree the accounting, and upon the accounting being filed and approved shall decree the remission to the fiduciary appointed by the probate court of the state of domicile of the balance of the intangible personal property after the payment of creditors and expenses of administration in this state.History of Section.G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939, ch. 659, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-41.
RI Gen L § 44-23-42 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-42 - Noncompliance by administrator of nonresident - "State" defined.

§ 44-23-42. Noncompliance by administrator of nonresident — "State" defined.Failure to comply with any of the provisions of §§ 44-23-39 — 44-23-41 bars any executor or administrator from the right to a final accounting or discharge in any probate court in this state. The word "state" for the purposes of §§ 44-23-39 — 44-23-41 includes any territory of the United States, the District of Columbia, and any foreign country.History of Section.G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-42.
RI Gen L § 44-23-43 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-43 - Reciprocal laws required - Liberal construction - Remission of intangible property.

§ 44-23-43. Reciprocal laws required — Liberal construction — Remission of intangible property.The provisions of §§ 44-23-39 — 44-23-42 apply to the estate of a nonresident decedent whenever the laws of the state of domicile of the decedents contain a provision, of any nature or however expressed, where this state is given reasonable assurance of the collection of its death taxes, interest and penalties, from the estates of decedents dying domiciled in this state but whose estates are being administered by a court having probate jurisdiction in the other state; or whenever the state of domicile does not grant letters testamentary or of administration in nonresident estates until after the letters have been issued by the state of domicile. The provisions are liberally construed in order to ensure that the state of domicile of any decedent receives any death taxes, which may be due it, together with interest and penalties. Nothing in those sections shall be construed to prevent a probate court from ordering the remission of any intangible personal property belonging to a nonresident decedent whose estate is being administered in this state, and the probate court is authorized to order the remission whenever good cause is shown.History of Section.G.L. 1923, ch. 39, § 42; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 41; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-43.
RI Gen L § 44-23-44 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-44 - Exercise of statutory power.

§ 44-23-44. Exercise of statutory power.Whenever in this chapter or chapter 22 of this title any reference is made to any power or duty of the tax administrator, the reference shall be construed to mean that the power or duty is exercised by the tax administrator or by his or her authorized agent, under the supervision and direction of the director of revenue. Whenever in this chapter or chapter 22 of this title any reference is made to any power or duty of the controller, the reference shall be construed to mean that the power or duty is exercised by the controller or by his or her authorized agent, under the supervision and direction of the director of revenue.History of Section.G.L. 1938, ch. 43, § 42; P.L. 1939, ch. 664, § 1; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-23-44; P.L. 2008, ch. 98, § 44; P.L. 2008, ch. 145, § 44.
RI Gen L § 44-23-45 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-45 - Liberal construction - Incidental powers.

§ 44-23-45. Liberal construction — Incidental powers.The provisions of this chapter and chapter 22 of this title shall be interpreted and construed liberally in order to accomplish the purpose of those chapters, and the tax administrator has, in addition to the powers in those chapters specified, mentioned and indicated, all additional implied and incidental powers which may be proper and necessary to effect and carry out, perform and execute all the powers specified, mentioned and indicated in those chapters.History of Section.G.L. 1923, ch. 39, §§ 35, 36; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 35; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-45.
RI Gen L § 44-23-46 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-46 - Severability.

§ 44-23-46. Severability.If any clause, sentence, paragraph, section, or part of this chapter and chapter 22 of this title is for any reason adjudged by any court of competent jurisdiction to be invalid, that judgment does not affect, impair or invalidate any other portion of those chapters which can be given reasonable effect without the part adjudged invalid.History of Section.G.L. 1923, ch. 39, §§ 40, 41; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 39; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-46.
RI Gen L § 44-23.1-1 (2021)
2021 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 gross estate of a decedent as determined for the purpose of federal estate tax and the estate and transfer taxes payable as provided by this title;(2) "Fiduciary" means executor, administrator of any description, and trustee;(3) "Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;(4) "Person interested in the estate" means any person, including a personal representative, guardian, or trustee, entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent any property or interest in property included in the decedent's taxable estate;(5) "State" means any state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico; and(6) "Tax" means the federal estate tax and the estate and transfer taxes payable as provided by this title and interest and penalties imposed in addition to the tax.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-2 - Apportionment.

§ 44-23.1-2. Apportionment.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.History of Section.P.L. 1971, ch. 155, § 1.