reglab/housing_qa huggingface dataset:
RI Gen L § 44-20.1-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.1 - Delivery Sales of Cigarettes|Section 44-20.1-8 - Penalties.

§ 44-20.1-8. Penalties.(a) Except as otherwise provided in this section, a first violation of any provision of this chapter shall be punishable by a fine of one thousand dollars ($1,000) or five (5) times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violation of any provision of this chapter shall be punishable by a fine of five thousand dollars ($5,000) or five (5) times the retail value of the cigarettes involved, whichever is greater.(b) Any person who knowingly violates any provision of this chapter, or who knowingly and falsely submits a certification under subsection 44-20.1-3(a)(1) in another person's name, shall, for each such offense, be fined ten thousand dollars ($10,000) or five (5) time the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five (5) years, or both.(c) Any person failing to collect of remit to the administrator any tax required in connection with a delivery sale, shall be assessed, in addition to any other penalty, a penalty of five (5) times the retail value of the cigarettes involved.(d) (1) Any cigarettes sold or attempted to be sold in a delivery sale that does not meet the requirements of this chapter shall be forfeited to the state and destroyed.(2) All fixtures, equipment, and all other materials and personal property on the premises of any person who, with the intent to defraud the state, violates and of the requirements of this chapter, shall be forfeited to the state.History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
RI Gen L § 44-20.1-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.1 - Delivery Sales of Cigarettes|Section 44-20.1-9 - Enforcement.

§ 44-20.1-9. Enforcement.The attorney general, or his or her designee, or any person who holds a valid permit under 26 U.S.C. § 5712, may bring an action on the appropriate court in the state to prevent or restrain violation of this chapter by any person, or any person controlling such person.History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
RI Gen L § 44-20.2-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.2 - Little Cigar Tax|Section 44-20.2-2 - Tax imposed on little cigars sold.

§ 44-20.2-2. Tax imposed on little cigars sold.The tax imposed on little cigars shall be imposed in accordance with the provisions of §§ 44-20-2 — 44-20-55.History of Section.P.L. 2008, ch. 104, § 2.
RI Gen L § 44-21-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-21 - Duty on Auction Sales|Section 44-21-1 - Sales subject to duty.

§ 44-21-1. Sales subject to duty.All sales by auction are made by an auctioneer and are subject to a duty to the state, except the following:(1) Sales made pursuant to any judgment, sentence, decree, order, or rule of any court or judicial officer of the state or of any court of the United States having jurisdiction within the state;(2) Sales made by virtue of any writ, execution, warrant of distress, or order of law, or the property of any city or town, sales of property held by executors, administrators, or guardians of estates lying or being within the state;(3) Sales of pews, or choice of pews in houses of public worship; and(4) Sales of goods exhibited at any fair held by the Rhode Island society for the encouragement of domestic industry, or by the Aquidneck agricultural society, and which may be sold by auction during the continuance of the fair.History of Section.G.L. 1896, ch. 159, § 11; G.L. 1909, ch. 188, § 11; G.L. 1923, ch. 216, § 11; G.L. 1938, ch. 337, § 11; G.L. 1956, § 44-21-1.
RI Gen L § 44-21-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-21 - Duty on Auction Sales|Section 44-21-2 - Duty imposed - Apportionment between state and city or town.

§ 44-21-2. Duty imposed — Apportionment between state and city or town.The duty upon all property sold by auction in the state and which is liable to duty is one-tenth of one percent (.1%), and inures one-eighth (⅛) part of the duty to the use of the city or town in which sales are made and the remainder of the duty to the use of the state.History of Section.G.L. 1896, ch. 159, § 12; G.L. 1909, ch. 188, § 12; G.L. 1923, ch. 216, § 12; G.L. 1938, ch. 337, § 12; G.L. 1956, § 44-21-2.
RI Gen L § 44-21-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-21 - Duty on Auction Sales|Section 44-21-3 - Amount on which duty based - Retention and payment by auctioneer.

§ 44-21-3. Amount on which duty based — Retention and payment by auctioneer.The duties listed in § 44-21-2 are calculated on the sums for which the exposed property to sale is struck off, and is retained by the officer selling the property out of the amount of the sales and paid over to the proper officer.History of Section.G.L. 1896, ch. 159, § 13; G.L. 1909, ch. 188, § 13; G.L. 1923, ch. 216, § 13; G.L. 1938, ch. 337, § 13; G.L. 1956, § 44-21-3.
RI Gen L § 44-21-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-21 - Duty on Auction Sales|Section 44-21-4 - Bidding on part of property to be sold.

§ 44-21-4. Bidding on part of property to be sold.Whenever any sale or bidding is made at public auction in regard to any real estate or in regard to any goods, wares, merchandise or other personal property, upon any less quantity than the whole, for the purpose of fixing the price of any larger quantity or of the whole, the whole amount of the property sold, transferred, contracted for or negotiated by the terms and conditions of the auction is subject to a duty as if the whole has been set up and sold by auction.History of Section.G.L. 1896, ch. 159, § 14; G.L. 1909, ch. 188, § 14; G.L. 1923, ch. 216, § 14; G.L. 1938, ch. 337, § 14; G.L. 1956, § 44-21-4.
RI Gen L § 44-21-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-21 - Duty on Auction Sales|Section 44-21-5 - Purchase by auctioneer or original owner.

§ 44-21-5. Purchase by auctioneer or original owner.Whenever any auction has actually begun and the final purchase or bidding has been made by the owner of the property, by the auctioneer or by any person employed by either of them, the duty is paid as if the bidding has been made by any other person.History of Section.G.L. 1896, ch. 159, § 15; G.L. 1909, ch. 188, § 15; G.L. 1923, ch. 216, § 15; G.L. 1938, ch. 337, § 15; G.L. 1956, § 44-21-5.
RI Gen L § 44-21-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-21 - Duty on Auction Sales|Section 44-21-6 - Accounts rendered by auctioneers.

§ 44-21-6. Accounts rendered by auctioneers.(a) Every auctioneer shall by January 31, and July 31, as of December 31 and June 30, render a just and true account, in writing, subscribed by the auctioneer, to the general treasurer of all property subject to duty sold by the auctioneer, the amount of each day's sale and the date of the sale.(b) The treasury, at reasonable times and upon reasonable notice, may examine the records of any licensee to determine whether the person has complied with the account.(c) The treasury may file a request with the director of business regulations to deny, suspend, or revoke the license of any licensee for not rendering the account.History of Section.G.L. 1896, ch. 159, § 16; G.L. 1909, ch. 188, § 16; G.L. 1923, ch. 216, § 16; G.L. 1938, ch. 337, § 16; G.L. 1956, § 44-21-6; P.L. 1991, ch. 64, § 1.
RI Gen L § 44-21-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-21 - Duty on Auction Sales|Section 44-21-7 - Oath to auctioneer's account.

§ 44-21-7. Oath to auctioneer's account.The auctioneer shall take, before some magistrate authorized to administer oaths, the following oath, to be endorsed and certified on the account so rendered: "I, [naming the person] do solemnly swear (or, affirm) that this account, to which I have subscribed my name, contains a just and true account of all property sold or struck off by me, subject to duty by law within the time mentioned in the account, and of the days on which the properties were sold and that I have attended the sales personally, and have examined the entries of the sales in the book kept by me for that purpose, and know this account to be in all respects correct"; to which oath the auctioneer subscribes his or her name.History of Section.G.L. 1896, ch. 159, § 17; G.L. 1909, ch. 188, § 17; G.L. 1923, ch. 216, § 17; G.L. 1938, ch. 337, § 17; G.L. 1956, § 44-21-7.
RI Gen L § 44-21-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-21 - Duty on Auction Sales|Section 44-21-8 - Payments to general and city or town treasurers.

§ 44-21-8. Payments to general and city or town treasurers.Every auctioneer shall, within ten (10) days after rendering the account and taking the oath under § 44-21-7, pay the amount of duty upon the account of sales to the general treasurer for the use of the state, and the amount of duty due the city or town, to the city or town treasurer; and in case no sales on which duties are payable have been made, the auctioneer shall make an affidavit of this fact at the time and in the manner directed by this chapter, and transmit the affidavit to the general treasurer.History of Section.G.L. 1896, ch. 159, § 18; G.L. 1909, ch. 188, § 18; G.L. 1923, ch. 216, § 18; G.L. 1938, ch. 337, § 18; G.L. 1956, § 44-21-8; P.L. 1999, ch. 354, § 32.
RI Gen L § 44-21-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-21 - Duty on Auction Sales|Section 44-21-9 - Forfeiture for neglect of duty by auctioneer.

§ 44-21-9. Forfeiture for neglect of duty by auctioneer.Every auctioneer who fails to render his or her account or affidavit to the general treasurer, or fails to pay the duty due the state or city or town at the time and in the manner provided:(1) May be required to pay to the state and/or city or town interest at the annual rate of twelve percent (12%) from the date the duty should have been paid; and/or(2) Shall forfeit for every neglect five hundred dollars ($500), to be sued for by the general treasurer to the use of the state, unless the neglect is not paying the duty due the city or town, and then by the city or town treasurer to the use of the city or town.History of Section.G.L. 1896, ch. 159, § 19; G.L. 1909, ch. 188, § 19; G.L. 1923, ch. 216, § 19; G.L. 1938, ch. 337, § 19; G.L. 1956, § 44-21-9; P.L. 1991, ch. 64, § 1.
RI Gen L § 44-22-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-22 - Estate and Transfer Taxes - Liability and Computation|Section 44-22-2 - Exemption - Missing persons in military action.

§ 44-22-2. Exemption — Missing persons in military action.An estate of a serviceman or servicewoman who has been classified by the armed forces of the United States as missing in action is exempt from provisions of this chapter pertaining to taxation.History of Section.P.L. 1977, ch. 213, § 1; P.L. 1983, ch. 178, § 1; P.L. 1984, ch. 206, art. VI, § 2; P.L. 1984 (s.s.), ch. 450, § 2; G.L. 1956, § 44-22-2; P.L. 1990, ch. 65, art. 61, § 3.
RI Gen L § 44-22-3 - 44-22-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-22 - Estate and Transfer Taxes - Liability and Computation|Section 44-22-3 - 44-22-7 - Repealed.

§ 44-22-3 — 44-22-7. Repealed.History of Section.P.L. 1916, ch. 1339, §§ 1, 2 and 5; P.L. 1920, ch. 1946, §§ 1, 2; G.L. 1923, ch. 39, §§ 1, 2, 4 and 5; P.L. 1923, ch. 423, § 1; P.L. 1923, ch. 426, § 1; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; P.L. 1932, ch. 1963, § 1; G.L. 1938, ch. 43, §§ 1, 4; P.L. 1939, ch. 664, § 1; G.L. 1956, §§ 44-22-2 — 44-22-7; P.L. 1957, ch. 154, § 1; P.L. 1960, §§ 1, 2; P.L. 1978, ch. 170, § 1; P.L. 1979, ch. 74, § 1; P.L. 1980, ch. 275, § 2; P.L. 1982, ch. 148, § 1; P.L. 1984, ch. 206, art. VI, § 2; P.L. 1984 (s.s.), ch. 450, § 2; Repealed by P.L. 1990, ch. 65, art. 61, § 2, effective January 1, 1992.
RI Gen L § 44-22-8 - 44-22-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-22 - Estate and Transfer Taxes - Liability and Computation|Section 44-22-8 - 44-22-11 - Repealed.

§ 44-22-8 — 44-22-11. Repealed.History of Section.P.L. 1916, ch. 1339, §§ 7-9; G.L. 1923, ch. 39, §§ 6-9; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 6-9; P.L. 1939, ch. 664, § 1; P.L. 1948, ch. 2098, § 2; G.L. 1956, §§ 44-22-8 — 44-22-11; P.L. 1960, ch. 218, § 3; P.L. 1969, ch. 158, § 2; P.L. 1978, ch. 170, § 1; Repealed by P.L. 1980, ch. 275, § 1.
RI Gen L § 44-22-12 - 44-22-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-22 - Estate and Transfer Taxes - Liability and Computation|Section 44-22-12 - 44-22-20 - Repealed.

§ 44-22-12 — 44-22-20. Repealed.History of Section.P.L. 1916, ch. 1339, §§ 13-15, 28; G.L. 1923, ch. 39, §§ 11-15, 26-28, 32-39; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 11-14, 26, 27, 32, 34, 36, 38; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-22-12 — 44-22-20; P.L. 1980, ch. 275, § 2; P.L. 1984, ch. 206, art. VI, § 2; P.L. 1984 (s.s.), ch. 450, § 2; Repealed by P.L. 1990, ch. 65, art. 61, § 2, effective January 1, 1992.
RI Gen L § 44-22-21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-22 - Estate and Transfer Taxes - Liability and Computation|Section 44-22-21 - Repealed.

§ 44-22-21. Repealed.History of Section.P.L. 1916, ch. 1339, § 16; G.L. 1923, ch. 39, §§ 14-16; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 14, 15; P.L. 1939, ch. 654, § 1; G.L. 1956, § 44-22-21; Repealed by P.L. 1980, ch. 275, § 1.
RI Gen L § 44-22-22 - 44-22-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-22 - Estate and Transfer Taxes - Liability and Computation|Section 44-22-22 - 44-22-24 - Repealed.

§ 44-22-22 — 44-22-24. Repealed.History of Section.P.L. 1916, ch. 1339, §§ 4, 17, 30; G.L. 1923, ch. 39, §§ 3, 4, 15-17, 28-30; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 3, 15, 16, 28, 29; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-22-22 — 44-22-24; P.L. 1984, ch. 206, art. VI, § 2; P.L. 1984 (s.s.), ch. 450, § 2; Repealed by P.L. 1990, ch. 65, art. 61, § 2, effective January 1, 1992.
RI Gen L § 44-22-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-22 - Estate and Transfer Taxes - Liability and Computation|Section 44-22-25 - Repealed.

§ 44-22-25. Repealed.History of Section.P.L. 1916, ch. 1339, § 12; G.L. 1923, ch. 39, §§ 10-12; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 10, 11; P.L. 1939, ch. 654, § 1; G.L. 1956, § 44-22-25; Repealed by P.L. 1980, ch. 275, § 1.
RI Gen L § 44-22-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-22 - Estate and Transfer Taxes - Liability and Computation|Section 44-22-26 - [Renumbered.]

§ 44-22-26. [Renumbered.]
RI Gen L § 44-23-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-1 - Statements filed by executors, administrators and heirs-at-law.

§ 44-23-1. Statements filed by executors, administrators and heirs-at-law.(a) Every executor, administrator, and heir-at-law, within nine (9) months after the death of the decedent, shall file with the tax administrator a statement under oath showing the full and fair cash value of the estate, the amounts paid out from the estate for claims, expenses, charges, and fees, and the statement shall also provide the names and addresses of all persons entitled to take any share or interest of the estate as legatees or distributees of the estate.(b) A fee of fifty dollars ($50.00) is paid when filing any statement required by this section. All fees received under this section are allocated to the tax administrator for enforcement and collection of taxes.History of Section.P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, §§ 20-22; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 20, 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-1; P.L. 1971, ch. 48, § 2; P.L. 1978, ch. 170, § 2; P.L. 1984, ch. 206, art. VI, § 5; P.L. 1984, ch. 243, § 1; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5; P.L. 1990, ch. 65, art. 61, § 4; P.L. 1993, ch. 138, art. 38, § 1; P.L. 2011, ch. 151, art. 19, § 15.
RI Gen L § 44-23-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-2 - Statements filed by trustees.

§ 44-23-2. Statements filed by trustees.Whenever any person during his or her life appoints a trustee, naming that person or others as beneficiaries, and providing for the administration of the trust after his or her death, or providing for a termination of the trust and a distribution of the trust estate or any part of the trust estate at his or her death, any person acting as the trustee or any trustee of property subject to a power of appointment, shall, within thirty (30) days after the death of the creator of the trust, or within thirty (30) days after the death of the donee of the power file with the tax administrator a sworn statement showing:(1) The trust agreement, if any;(2) The full and fair cash value of the trust estate;(3) The extent of the duration of the trust;(4) The manner provided for its termination;(5) The names and addresses of the beneficiaries of the trust; and(6) Any other information relating to the trust, which the tax administrator may deem necessary for the proper assessment of the tax on the estate.History of Section.P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, §§ 20-22; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 20, 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-2.
RI Gen L § 44-23-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-3 - Extension of time for filing of statement.

§ 44-23-3. Extension of time for filing of statement.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.History of Section.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, ch. 1355, § 1; G.L. 1938, ch. 43, § 20; G.L. 1938, ch. 43, § 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-3; P.L. 1978, ch. 170, § 2; P.L. 1995, ch. 379, § 1.
RI Gen L § 44-23-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-4 - Declarations under penalties of perjury.

§ 44-23-4. Declarations under penalties of perjury.The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing or verified by a written declaration is, if the report or statement is willfully false, guilty of perjury.History of Section.G.L. 1938, ch. 43, § 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-4.
RI Gen L § 44-23-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-6 - Notice by probate clerk of grant of letters on estate.

§ 44-23-6. Notice by probate clerk of grant of letters on estate.Every probate clerk shall, within thirty (30) days after the granting of letters testamentary or letters of administration upon any estate, notify the tax administrator of the name of the decedent, the name and address of the executor, administrator, or trustee appointed, and the amount of the bond required by the court; and shall also furnish upon request certified copies of documents and any further information from the records and files of his or her office in regard to the estate that the tax administrator may from time to time require.History of Section.P.L. 1916, ch. 1339, § 23; G.L. 1923, ch. 39, §§ 21-23; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 21, 22; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-6.
RI Gen L § 44-23-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-7 - Fees of probate clerk.

§ 44-23-7. Fees of probate clerk.The probate clerk furnishing the information required by § 44-23-6 is paid out of any money appropriated for expenses of tax administration a fee of fifteen cents ($.15) for every hundred words of copy, but the tax administrator may in his or her discretion make copies of the documents or of any other records of the probate court. If the copies are found by the probate clerk to be correct, the clerk shall certify to their correctness and be paid a fee of twenty-five cents ($.25) for each certification. All fees paid to a probate clerk under this section are disposed of in the same manner as is provided for the disposition of other probate fees under the provisions of chapter 22 of title 33.History of Section.P.L. 1916, ch. 1339, § 23; G.L. 1923, ch. 39, §§ 21-23; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 21, 22; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-7.
RI Gen L § 44-23-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-8 - Estates where no will has been offered or letters granted.

§ 44-23-8. Estates where no will has been offered or letters granted.If upon the decease of a person leaving an estate liable to a tax under the provisions of chapter 22 of this title, a will disposing of the estate is not offered for probate or an application for administration is not made within three (3) months after the decease, the tax administrator may in his or her discretion, with the approval of the attorney general, agree with the persons interested in the estate as to the value of the estate and the amount of the tax to be assessed on the estate, or the tax administrator may apply to the probate court for the appointment of an administrator of the estate, and the probate court upon the application shall appoint an administrator of the estate.History of Section.P.L. 1916, ch. 1339, § 31; G.L. 1923, ch. 39, §§ 29-31; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 29, 30; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-8.