reglab/housing_qa huggingface dataset:
RI Gen L § 44-23.1-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-3 - Procedure for determining apportionment.

§ 44-23.1-3. Procedure for determining apportionment.(a) The court having jurisdiction over the administration of the estate of a decedent determines the apportionment of the tax. If there are no probate proceedings, the superior court of the county where the decedent was domiciled at death determines the apportionment of the tax upon the application of the person required to pay the tax.(b) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in this chapter because of special circumstances, it may direct apportionment in the manner it finds equitable.(c) The expenses reasonably incurred by any fiduciary and by other persons interested in the estate in connection with the determination of the amount and apportionment of the tax are apportioned as provided in § 44-23.1-2 and charged and collected as a part of the tax apportioned. If the court finds it is inequitable to apportion the expenses as provided in § 44-23.1-2, it may direct apportionment of the expenses equitably.(d) If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.(e) In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter, the determination of the court in respect to the tax is prima facie correct.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-4 - Method of proration.

§ 44-23.1-4. Method of proration.(a) The fiduciary or other person required to pay the tax may withhold from any property of the decedent in his or her possession, distributable to any person interested in the estate, the amount of tax attributable to his or her interest. If the property in possession of the fiduciary or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the fiduciary or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the fiduciary or other person required to pay the tax, the fiduciary or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter.(b) If property held by the fiduciary or other person is distributed prior to final apportionment of the tax, the fiduciary or other person may require the distributee to provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the court having jurisdiction of the administration of the estate.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-5 - Allowance for exemptions, deductions, and credits.

§ 44-23.1-5. Allowance for exemptions, deductions, and credits.(a) In making an apportionment, allowances are made for any exemptions granted, any classification made of persons interested in the estate and for any deductions and credits allowed by the law imposing the tax.(b) Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes of the gift inures to the benefit of the person bearing that relationship or receiving the gift. When an interest is subject to a prior present interest which is not allowable as a deduction, the tax apportioned against the present interest is paid from principal.(c) Any deduction for previously taxed property and any credit for gift taxes or death taxes of a foreign country paid by the decedent or his or her estate inures to the proportionate benefit of all persons liable to apportionment.(d) Any credit for inheritance, succession or estate taxes or taxes in their nature in respect to property or interests includable in the estate inures to the benefit of the person or interests chargeable with their payment to the extent that, or in proportion as the credit reduces the tax.(e) To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in this chapter, and to that extent no apportionment shall be made against the property. This does not apply in any instance where the result deprives the estate of a deduction otherwise allowable under 26 U.S.C. § 2053(d), relating to deduction for state death taxes on transfers for public, charitable, or religious uses.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-6 - No apportionment between temporary and remainder interests.

§ 44-23.1-6. No apportionment between temporary and remainder interests.No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-7 - Exoneration of fiduciary.

§ 44-23.1-7. Exoneration of fiduciary.Neither the fiduciary nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of the three (3) months next following final determination of the tax. A fiduciary or other person required to pay the tax who institutes the suit or proceeding within one year after the three (3) month period is not subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectible. If the fiduciary or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable is paid from the residuary estate. To the extent that the residuary estate is not adequate, the balance is equitably apportioned among the other persons interested in the estate who are subject to apportionment.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-8 - Action by nonresident, reciprocity.

§ 44-23.1-8. Action by nonresident, reciprocity.Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is domiciled or resident in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by the decedent's estate to another state from a person interested in the estate who is either domiciled or resident in this state or who owns property in this state subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct. The provisions of this section apply only if the state in which the determination of apportionment was made affords a substantially similar remedy.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-9 - Uniformity of interpretation.

§ 44-23.1-9. Uniformity of interpretation.This chapter shall be applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among those states, which enact it.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-10 - Short title.

§ 44-23.1-10. Short title.This chapter may be cited as the "Uniform Estate Tax Apportionment Act".History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-11 - Severability.

§ 44-23.1-11. Severability.If any provision of this chapter or the application of this chapter to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-23.1-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-23.1 - Uniform Estate Tax Apportionment|Section 44-23.1-12 - Time of application of chapter.

§ 44-23.1-12. Time of application of chapter.This chapter does not apply to taxes due on account of the death of decedents dying prior to six (6) months after July 6, 1971.History of Section.P.L. 1971, ch. 155, § 1.
RI Gen L § 44-24-1 - 44-24-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-24 - Gift Tax|Section 44-24-1 - 44-24-18 - Repealed.

§ 44-24-1 — 44-24-18. Repealed.History of Section.P.L. 1942, ch. 1212, art. 10, §§ 1-7, 9-16; P.L. 1948, ch. 2098, § 1; P.L. 1951, ch. 2721, art. 1, § 3; G.L. 1956, §§ 44-24-1 — 44-24-18; P.L. 1960, ch. 51, § 1; P.L. 1960, ch. 65, §§ 1, 2; P.L. 1961, ch. 127, § 1; P.L. 1962, ch. 99, § 1; P.L. 1962, ch. 101, § 1; P.L. 1974, ch. 156, § 1; P.L. 1976, ch. 140, § 30; P.L. 1980, ch. 310, § 1; P.L. 1982, ch. 159, § 4; P.L. 1982, ch. 388, § 3; P.L. 1983, ch. 104, § 4; P.L. 1984, ch. 183, § 10; Repealed by P.L. 1985, ch. 344, § 1.
RI Gen L § 44-25-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-25 - Real Estate Conveyance Tax|Section 44-25-2 - Exemptions.

§ 44-25-2. Exemptions.(a) The tax imposed by this chapter does not apply to any instrument or writing given to secure a debt.(b) The tax imposed by this chapter does not apply to any deed, instrument, or writing wherein the United States, the state of Rhode Island, or its political subdivisions are designated the grantor.(c) The tax imposed by this chapter does not apply to any deed, instrument, or writing that has or shall be executed, delivered, accepted, or presented for recording in furtherance of, or pursuant to, that certain master property conveyance contract dated December 29, 1982, and recorded in the land evidence records of the city of Providence on January 27, 1983, at 1:30 p.m. in book 1241 at page 849, and relating to the capital center project in the city of Providence.(d) The qualified sale of a mobile or manufactured home community to a resident-owned organization as defined in § 31-44-1 is exempt from the real estate conveyance tax imposed under this chapter.(e) No transfer tax or fee shall be imposed by a land trust or municipality upon the acquisition of real estate by the state of Rhode Island or any of its political subdivisions.(f) Nothing in § 44-25-1 shall be construed to impose a tax upon any grant, assignment, transfer, conveyance, or vesting of any interest, direct or indirect, among owners, members, or partners in any real estate company with respect to an affordable housing development where:(1) The housing development has been financed in whole or in part with federal low-income housing tax credits pursuant to § 42 of the Internal Revenue Code [26 U.S.C. § 42]; or(2) At least one of the owners, members, or partners of the company is a Rhode Island nonprofit corporation or an entity exempt from tax under § 501(c)(3) of the Internal Revenue Code, or is owned by a Rhode Island nonprofit corporation or an entity that is exempt from tax under § 501(c)(3) of the Internal Revenue Code, and the housing development is subject to a recorded deed restriction or declaration of land use restrictive covenants in favor of the Rhode Island housing and mortgage finance corporation, the state of Rhode Island housing resources commission, the federal home loan bank or any of its members, or any other state or local government instrumentality under an affordable housing program. No such real estate company shall be an acquired real estate company under this section.History of Section.P.L. 1968, ch. 89, § 2; P.L. 1984, ch. 205, § 1; P.L. 2000, ch. 109, § 49; P.L. 2012, ch. 364, § 3; P.L. 2012, ch. 391, § 3; P.L. 2015, ch. 173, § 1; P.L. 2015, ch. 194, § 1; P.L. 2021, ch. 162, art. 14, § 7, effective July 6, 2021.
RI Gen L § 44-25-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-25 - Real Estate Conveyance Tax|Section 44-25-3 - Documentary stamps - Affixing - Cancellation.

§ 44-25-3. Documentary stamps — Affixing — Cancellation.The payment of the tax imposed by this chapter is evidenced by the affixing of a documentary stamp or stamps to every original instrument by the person making, executing, delivering, or presenting for recording the instrument and only the original instrument is accepted for recording. The stamps shall be affixed in the manner that:(1) Their denomination may be clearly determined;(2) Their removal requires the continued application of steam or water;(3) The person using or affixing the stamps writes or stamps or causes to be written or stamped thereon the initials of his or her name and the date upon which the stamps are affixed or used so that the stamps may not be used again; and(4) The cancellation is not obscured by one stamp overlapping another; provided, that the tax administrator may prescribe any other method of cancellation that the administrator deems expedient.History of Section.P.L. 1968, ch. 89, § 2.
RI Gen L § 44-25-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-25 - Real Estate Conveyance Tax|Section 44-25-4 - Repealed.

§ 44-25-4. Repealed.History of Section.P.L. 1968, ch. 89, § 2; P.L. 1978, ch. 290, § 1; P.L. 1989, ch. 126, art. 52, § 1; P.L. 1995, ch. 370, art. 40, § 148; P.L. 1996, ch. 176, § 1; Repealed by P.L. 1998, ch. 31, art. 25, § 2, effective July 1, 1998.
RI Gen L § 44-25-4.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-25 - Real Estate Conveyance Tax|Section 44-25-4.1 - Hand stamps.

§ 44-25-4.1. Hand stamps.In lieu of the affixing of a documentary stamp or stamps to every original instrument, the tax administrator may authorize and approve the use of a hand stamp to be used as a means of evidencing the payment of the tax imposed by this chapter. Where the use of a hand stamp is authorized, the recorder of deeds or clerks shall affix upon the face of each original instrument, by hand stamp issued by the tax administrator, a receipt clearly showing the amount of tax paid by the person making, executing, delivering, or presenting for recording the original instrument.History of Section.P.L. 1988, ch. 507, § 1; P.L. 1998, ch. 31, art. 25, § 1.
RI Gen L § 44-25-4.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-25 - Real Estate Conveyance Tax|Section 44-25-4.2 - Records required.

§ 44-25-4.2. Records required.Every recorder of deeds, city or town clerk or other person acting as agent of the tax administrator for the collection of the tax due under this chapter shall keep any books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the tax administrator, shall be produced at the time and place that the tax administrator may designate for inspection by him or her or by his or her agents.History of Section.P.L. 1989, ch. 43, § 1.
RI Gen L § 44-25-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-25 - Real Estate Conveyance Tax|Section 44-25-5 - [Obsolete.]

§ 44-25-5. [Obsolete.]
RI Gen L § 44-25-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-25 - Real Estate Conveyance Tax|Section 44-25-6 - Enforcement - Rules and regulations.

§ 44-25-6. Enforcement — Rules and regulations.The tax administrator shall enforce the provisions of this chapter and may adopt and enforce rules and regulations relating to:(1) The denominations and sale of stamps.(2) The use of hand stamps.(3) Any other matter or thing pertaining to the administration and enforcement of the provisions of this chapter.History of Section.P.L. 1968, ch. 89, § 2; P.L. 1988, ch. 507, § 2.
RI Gen L § 44-25-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-25 - Real Estate Conveyance Tax|Section 44-25-7 - General collection powers.

§ 44-25-7. General collection powers.The tax administrator receives and collects any tax imposed under this chapter in the manner and with the powers prescribed for, and given to collectors of taxes by chapters 7 — 9 of this title.History of Section.P.L. 1968, ch. 89, § 2.
RI Gen L § 44-25-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-25 - Real Estate Conveyance Tax|Section 44-25-8 - Tax as debt to state.

§ 44-25-8. Tax as debt to state.Any tax imposed under the provisions of this chapter, together with all penalties and interest also become, from the time they are due and payable, a debt due to the state from the person liable for the payment of the tax.History of Section.P.L. 1968, ch. 89, § 2.
RI Gen L § 44-26-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-1 - Definitions and purpose.

§ 44-26-1. Definitions and purpose.(a) Definitions. The following words as used in this chapter, unless the context otherwise requires, have the following meanings:(1) "Advance" means a sum equal to one hundred percent (100%) of the full amount of the tax which a corporation estimates it will be required to pay under the provisions of any of the chapters enumerated in subdivision (2) of this subsection, or in any act or acts in lieu, addition or amendment of those chapters.(2) "Corporation" means every corporation, utility, banking institution, insurance company, organization, or association subject to taxation under chapters 11, 12, 13, 14, 15, and 17 of this title, § 27-3-38, or under any special act or acts in lieu of the provisions of these chapters and section, or in addition to or amendment of these chapters and section.(3) "Taxable year," in the case of a corporation subject to taxation:(i) Under chapter 11 or 12 of this title, means "taxable year" as defined in § 44-11-1;(ii) Under chapter 14 of this title, means "income period" as defined in § 44-14-2; and(iii) Under chapter 13, 15, or 17 of this title, or under § 27-3-38, means the calendar year ending December 31st next preceding the year during which the corporation is required to file the return prescribed by § 44-13-6, 44-15-5 or 44-17-1.(b) Purpose. The purpose of this chapter is to provide for accelerating the payment of the respective taxes imposed under the provisions of the chapters enumerated in subdivision (a)(2) of this section by requiring that a corporation pay a sum equal to the entire amount of its estimated tax during its current taxable year.History of Section.P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, §§ 1, 2; P.L. 1989, ch. 126, art. 33, § 1; P.L. 1992, ch. 15, art. 2, § 1.
RI Gen L § 44-26-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-2 - Repealed.

§ 44-26-2. Repealed.History of Section.P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, § 3; P.L. 1989, ch. 126, art. 33, § 1; Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
RI Gen L § 44-26-3, 44-26-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-3, 44-26-4 - Repealed.

§ 44-26-3, 44-26-4. Repealed.History of Section.G.L. 1956, § 44-26-5; P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, § 4; Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
RI Gen L § 44-26-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-5 - Credit against tax.

§ 44-26-5. Credit against tax.All payments of any advance or any installment payment, for any taxable year is allowed as a credit to the corporation against the tax imposed upon the corporation for the taxable year under the provisions of any of the chapters enumerated in § 44-26-1 or any act or acts in lieu of § 44-26-1, and under any act or acts in addition to or amendment of § 44-26-1.History of Section.P.L. 1968, ch. 263, art. 11, § 1.
RI Gen L § 44-26-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-6 - Repealed.

§ 44-26-6. Repealed.History of Section.P.L. 1968, ch. 263, art. 11, § 1; P.L. 1969, ch. 207, art. 3, § 1; P.L. 1970, ch. 139, art. 2, § 6; P.L. 1982, ch. 9, art. 3, § 1; P.L. 1989, ch. 126, art. 33, § 1; Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
RI Gen L § 44-26-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-7 - Short taxable years.

§ 44-26-7. Short taxable years.The application of this chapter to taxable years of less than twelve (12) months is in accordance with regulations prescribed by the tax administrator.History of Section.P.L. 1968, ch. 263, art. 11, § 1.
RI Gen L § 44-26-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-8 - Failure to file.

§ 44-26-8. Failure to file.If any corporation is required under this chapter to file a declaration of estimated tax for any taxable year at any time on or before the fifteenth day of the tenth month of the taxable year and the corporation fails to file any declaration, although the declaration may otherwise be late, on or before that date, there shall be assessed as a penalty against the corporation an amount equal to five percent (5%) of the tax imposed upon the corporation for the taxable year. The tax administrator may waive the penalty, if it is shown to his or her satisfaction that the failure to file the declaration was due to reasonable cause and not to willful neglect.History of Section.P.L. 1968, ch. 263, art. 11, § 1.