reglab/housing_qa huggingface dataset:
RI Gen L § 44-23-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-9 - Assessment and notice of estate tax - Collection powers - Lien.

§ 44-23-9. Assessment and notice of estate tax — Collection powers — Lien.(a) The tax imposed by § 44-22-1.1 shall be assessed upon the full and fair cash value of the net estate determined by the tax administrator as provided in this chapter. Notice of the amount of the tax shall be mailed to the executor, administrator, or trustee, but failure to receive the notice does not excuse the nonpayment of or invalidate the tax. The tax administrator shall receive and collect the assessed taxes in the same manner and with the same powers as are prescribed for and given to the collectors of taxes by chapters 7 — 9 of this title. The tax shall be due and payable as provided in § 44-23-16, shall be paid to the tax administrator, and shall be and remain a lien upon the estate until it is paid. All executors, administrators, and trustees are personally liable for the tax until it is paid.(b) Notwithstanding the provisions of subsection (a) of this section, under no circumstances shall the tax administrator issue any notice of deficiency determination for the amount of the estate tax due more than ten (10) years after the return was filed or should have been filed, nor shall the tax administrator commence any collection action for any estate tax due and payable unless the collection action is commenced within ten (10) years after the date a notice of deficiency determination became a final collectible assessment. "Collection action" refers to any activity undertaken by the division of taxation to collect on any state tax liabilities that are final, due, and payable under Rhode Island law. "Collection action" may include, but is not limited to, any civil action involving a liability owed under chapters 22 and 23 of title 44.(c) The ten-year (10) limitation shall not apply to the renewal or continuation of the state's attempt to collect a liability that became final, due, and payable within the ten-year (10) limitation periods set forth in this section.History of Section.P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, §§ 2, 3; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-9; P.L. 1995, ch. 379, § 1; P.L. 2019, ch. 192, § 2; P.L. 2019, ch. 215, § 2.
RI Gen L § 44-23-9.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-9.1 - Hearing by tax administrator on application.

§ 44-23-9.1. Hearing by tax administrator on application.An executor, administrator, trustee, legatee or other person aggrieved by a final assessment of the tax administrator as to the amount of the tax imposed by chapter 22 of this title on any estate or any part of the estate shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the final assessment or date tax is due, whichever is later, and shall request a hearing relative to the tax; and the tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalties.History of Section.P.L. 1983, ch. 109, § 1.
RI Gen L § 44-23-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-10 - Deposit with tax administrator to cover taxes.

§ 44-23-10. Deposit with tax administrator to cover taxes.An executor, administrator, or trustee may deposit with the tax administrator a sum of money sufficient in the opinion of the tax administrator to pay all taxes, which may become due under the provisions of chapter 22 of this title. When the taxes have been determined, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, repay to the executor, administrator, or trustee the difference between the determined taxes and the amount deposited, or the tax administrator shall collect any deficiency in the tax. The lien upon the estate imposed under § 44-23-9 is discharged by the acceptance of the deposit.History of Section.P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, §§ 2, 3; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-10; P.L. 1999, ch. 354, § 33.
RI Gen L § 44-23-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-11 - Tentative assessment.

§ 44-23-11. Tentative assessment.At the request of an executor, administrator, or trustee the tax administrator may make a tentative assessment of taxes under the provisions of §§ 44-22-1 and 44-22-1.1, whichever section is in effect at the time, to prevent interest charges on the amount of the tentative assessment, and shall accept payment of that sum, and when the taxes have been finally determined, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, repay to the executor, administrator, or trustee the difference between the taxes so determined and the amount of the tentative assessment, or the tax administrator shall collect any deficiency in the taxes together with interest on the deficiency, if any is due.History of Section.G.L. 1923, ch. 39, § 2; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-11; 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 § 44-23-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-12 - Recording of lien against real estate - Discharge.

§ 44-23-12. Recording of lien against real estate — Discharge.Whenever a statement is filed with the tax administrator showing the ownership of real property, the tax administrator shall notify the recorder of deeds or the clerk of the city or town, as the case may be, in which the real property is located, and the recorder of deeds shall note in the land records of his or her office the decedent's name, and the fact that all real property belonging to the decedent is impressed with a lien under the provisions of this chapter. Upon the discharge of the lien, the tax administrator shall send the recorder of deeds a further notice showing the discharge and the manner of the discharge. The recorder of deeds is paid out of any money appropriated for expenses of tax administration, a fee of one dollar and fifty cents ($1.50) for a completed entry.History of Section.P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, § 3; G.L. 1923, ch. 39, § 2; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-12; P.L. 1973, ch. 263, art. 5, § 1; P.L. 1978, ch. 170, § 2.
RI Gen L § 44-23-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-13 - Assessment and notice of transfer tax - Collection powers - Lien on property.

§ 44-23-13. Assessment and notice of transfer tax — Collection powers — Lien on property.(a) All taxes imposed by § 44-22-1.1 shall be assessed by the tax administrator upon the full and fair cash value of the property transferred at the rates described in chapter 22 of this title and only upon the amount in excess of the exemptions or deductions specified in that chapter, to be paid to the tax administrator, and all executors, administrators, or trustees are personally liable for any and all taxes until they are paid. Notice of the amount of the taxes shall be mailed to the executor, administrator or trustee liable for the taxes, and upon request made to the tax administrator to any other person by whom the taxes are payable, but failure to receive the notice does not excuse the nonpayment of or invalidate the taxes. Unless appeal is taken from the assessment, as provided in this chapter, the amount of assessed taxes is final.(b) The tax administrator shall receive and collect the assessed taxes in the manner and with the powers prescribed and given to the collectors of taxes by chapters 7 — 9 of this title. Payment of the certified amount is a discharge of the tax.(c) The taxes are and remain a lien upon the property transferred, and upon all property acquired by the executor, administrator or trustee in substitution for the property while that property remains in his or her hands until the taxes are paid, but the lien does not affect any tangible personal property or intangible personal property after it has passed to a bona fide purchaser for value. Nothing contained in this section gives the owner of any securities specified in § 44-23-34 the right to have the securities transferred to the owner by the corporation, association, company or trust issuing the securities, until the permit required by § 44-23-34 has been filed as provided in § 44-23-34.History of Section.P.L. 1916, ch. 1339, § 6; G.L. 1923, ch. 39, §§ 5, 6; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 5; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-13; P.L. 1980, ch. 275, § 3; P.L. 1995, ch. 379, § 1.
RI Gen L § 44-23-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-14 - Discharge of lien on real estate - Liability of heir or devisee.

§ 44-23-14. Discharge of lien on real estate — Liability of heir or devisee.The lien imposed under § 44-23-13 upon any real estate or separate parcel of real estate may be discharged by the payment of all taxes due and to become due upon the real estate or separate parcel, or by an order of the tax administrator transferring the lien to other real estate owned by the person to whom the real estate or separate parcel of the real estate passes, or by the acceptance of the surety for the payment of taxes which the tax administrator may approve. The heir, devisee, or other donee is personally liable for the tax on the real estate, as well as the executor, administrator, or trustee; and if the executor, administrator, or trustee pays the tax he or she shall, unless the tax is made an expense of administration by the will or other instrument of the decedent, have the right to recover the tax from the heir, devisee, or other donee of the real estate.History of Section.P.L. 1916, ch. 1339, § 6; G.L. 1923, ch. 39, §§ 5, 6; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 5; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-14; P.L. 1999, ch. 354, § 33.
RI Gen L § 44-23-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-15 - Taxes as debt to state.

§ 44-23-15. Taxes as debt to state.The taxes imposed under the provisions of chapter 22 of this title, together with all penalties, charges and interest shall also become, from the time the taxes are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of the taxes.History of Section.G.L. 1938, ch. 43, § 10; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-15.
RI Gen L § 44-23-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-16 - Time taxes due - Interest and additions to tax on delinquent payments.

§ 44-23-16. Time taxes due — Interest and additions to tax on delinquent payments.All taxes imposed by chapter 22 of this title, unless provided, are due and payable nine (9) months after the date of death of the decedent. If the taxes are not paid within nine (9) months from the date of death, interest shall be charged and collected at the annual rate provided by § 44-1-7 from the time the tax is due, determined without regard to any extension of time for payment. In addition, if the taxes are not paid when due (determined with regard to any extension of time for payment), there is added to the amount of tax due five-tenths percent (0.5%) of the tax per month to a maximum of twenty-five percent (25%) unless it is shown that the failure to pay is due to reasonable cause and not due to willful neglect.History of Section.P.L. 1982, ch. 159, § 3; P.L. 1983, ch. 104, § 3; P.L. 1990, ch. 65, art. 61, § 4; P.L. 1992, ch. 388, § 8.
RI Gen L § 44-23-16.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-16.1 - Interest on overpayments.

§ 44-23-16.1. Interest on overpayments.If it is determined that any overpayment has been made with respect to taxes imposed by chapter 22 of this title, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of the check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest.History of Section.P.L. 1982, ch. 159, § 3; P.L. 1983, ch. 104, § 3.
RI Gen L § 44-23-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-17 - Suspension of tax payment pending claim against estate.

§ 44-23-17. Suspension of tax payment pending claim against estate.Whenever it is necessary in the settlement of any estate to retain property or funds for the purpose of paying the claim of any creditor, the amount or validity of which is contested and is not determined, the payment of the whole or a proportionate part of the tax may be suspended, by and with the approval of the tax administrator, to await the disposition of the claim.History of Section.P.L. 1916, ch. 1339, § 20; G.L. 1923, ch. 39, §§ 18-20; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 18, 19; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-17.
RI Gen L § 44-23-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-18 - Extension of time for payment of additional estate tax.

§ 44-23-18. Extension of time for payment of additional estate tax.Whenever the tax administrator finds that the payment of the tax imposed by § 44-22-1.1 causes undue hardship, the tax administrator may, in his or her discretion, with the approval of the attorney general and by agreement with the executor, administrator, or trustee, extend the time for payment of the whole or any part of the tax for a period not to exceed four (4) years from the date the tax is due and payable, and may provide for payment in installments. In that case the amount in respect of which the extension is granted shall be paid with or without interest, on or before the date of the expiration of the period of the extension.History of Section.G.L. 1923, ch. 39, §§ 37, 38; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 37; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-18; P.L. 1995, ch. 323, § 33; P.L. 1995, ch. 379, § 1.
RI Gen L § 44-23-19 - 44-23-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-19 - 44-23-22 - Repealed.

§ 44-23-19 — 44-23-22. Repealed.History of Section.P.L. 1916, ch. 1339, § 18; G.L. 1923, ch. 39, §§ 16-18, 33, 34; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; P.L. 1936, ch. 2449, § 1; G.L. 1938, ch. 43, §§ 16, 17, 33; P.L. 1939, ch. 664, § 1; G.L. 1956, §§ 44-23-19 to 44-23-22; R.P.L. 1957, ch. 154, § 2; Repealed by P.L. 1971, ch. 155, § 2.
RI Gen L § 44-23-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-23 - Sale of property to pay tax.

§ 44-23-23. Sale of property to pay tax.Every executor, administrator, or trustee has full power to sell, upon application to the probate court, so much of the property of the decedent as will enable him or her to pay any tax imposed by chapter 22 of this title in the manner he or she might be entitled by law to do for the payment of the debts of the testator or intestate.History of Section.P.L. 1916, ch. 1339, § 21; G.L. 1923, ch. 39, §§ 19-21; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 19, 20; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-23.
RI Gen L § 44-23-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-24 - Refusal to furnish information or obey subpoena.

§ 44-23-24. Refusal to furnish information or obey subpoena.If any executor, administrator, heir-at-law, or trustee, probate clerk or other person neglects or refuses to file any statement as required by the provisions of this chapter, or to furnish any other information required by this chapter, or neglects or refuses to comply with any subpoena issued under the authority of § 44-23-5, the tax administrator may apply to the sixth (6th) division of the district court, upon proof by affidavit of the neglect or refusal, for an order returnable in not less than two (2) nor more than five (5) days, directing the person charged in the affidavit with the neglect or refusal to show cause before the judge who made the order, or any other judge of the court, why the person should not be adjudged in contempt. Upon the return of the order, the judge before whom the matter is brought for a hearing shall examine the person under oath, and the person shall be given an opportunity to be heard. If the judge determines that the person has without reasonable cause been guilty of the neglect or refusal complained of, the judge may immediately commit the offender to the adult correctional institutions, to remain there until the offender submits to file the statement required or to furnish the information required, or to obey the subpoena, as the case may be, or is discharged according to law, or the judge may make any other order in the premises that the circumstances of the case may seem to the judge to require, and may from time to time alter, amend or suspend any order entered by the judge under this section. Notwithstanding anything contained in this section or in § 44-23-5, whenever any executor, administrator, heir-at-law, trustee, or other person liable for any tax imposed under the provisions of chapter 22 of this title, refuses or neglects to furnish any information which in the opinion of the tax administrator is necessary for the proper computation of the taxes payable under that chapter, after having been requested so to do, the tax administrator may in his or her discretion assess and collect the taxes at the highest rate at which they could in any event be computed. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.History of Section.P.L. 1916, ch. 1339, § 25; G.L. 1923, ch. 39, §§ 23-25; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 23, 24; P.L. 1939, ch. 664, § 1; impl. am. P.L. 1956, ch. 3721, § 1; G.L. 1956, § 44-23-24; P.L. 1976, ch. 140, § 29; P.L. 1978, ch. 170, § 2.
RI Gen L § 44-23-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-25 - Settlement of taxes due.

§ 44-23-25. Settlement of taxes due.The tax administrator, with the approval of the attorney general, may effect a settlement of the amount of any taxes imposed by chapter 22 of this title as they deem to be for the best interests of the state, and the payment of amount agreed upon is a full satisfaction of the taxes; provided, that the settlement and assessment are made only with the consent of the executor of the will or the trustee under the other instrument, or, in the case of a transfer by will of real estate, of the persons entitled to the real estate, or, if the real estate passes to a trustee for those persons, then of the trustee. The settlement, in accordance with the provisions of this section, of a tax upon any transfer of property subject to a power of appointment, if the agreement of settlement provides, precludes the assessment under this chapter or under any act hereafter passed of any further tax, with respect to the right to transfer, upon or with respect to the transfer of any property at the time subject to the power, as a part of the estate of the donee of the power. The agreement is binding upon all persons taking property subject to the tax, except for fraud or manifest error; and executors and trustees are expressly authorized to enter into an agreement unless a contrary intention appears in the instrument defining their powers.History of Section.P.L. 1916, ch. 1339, § 19; P.L. 1920, ch. 1946, § 5; G.L. 1923, ch. 39, §§ 17-19; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 17, 18; P.L. 1939, ch. 659, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-25; P.L. 1980, ch. 275, § 3; P.L. 1984, ch. 206, art. VI, § 1; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5.
RI Gen L § 44-23-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-26 - Adjustment of clerical or palpable errors.

§ 44-23-26. Adjustment of clerical or palpable errors.Whenever a clerical or palpable error or mistake has been made in any statement filed with the tax administrator under the provisions of this chapter concerning any matter of information, or in entering amounts or figures, the tax administrator may assess an additional tax and receive and collect the tax. In the event that the error or mistake has resulted in an over assessment, and in case the tax has already been paid to the tax administrator the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, refund any overpayment to the executor, administrator, heir-at-law, or trustee, or to the person by whom the tax was paid, without any further act or resolution making appropriation for the refund; provided, that not more than four (4) years have elapsed from the payment of the tax.History of Section.P.L. 1916, ch. 1339, § 19; P.L. 1920, ch. 1946, § 5; G.L. 1923, ch. 39, §§ 17-19; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 17, 18; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-26; P.L. 1978, ch. 170, § 2.
RI Gen L § 44-23-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection|Section 44-23-27 - Conflict of laws as to domicile - Definition of terms.

§ 44-23-27. Conflict of laws as to domicile — Definition of terms.When used in §§ 44-23-27 — 44-23-32 the following terms have the following meanings:(1) "Death tax" means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation of death, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax," "transfer tax," "succession tax," "estate tax," "death duty," "death dues," or otherwise;(2) "Executor" means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator;(3) "Interested person" means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death tax of any state involved;(4) "Taxing official" means the tax administrator in this state, and in any other reciprocal state the officer or body designated in the statute of the state substantially similar to §§ 44-23-27 — 44-23-32.History of Section.G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-27.