reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.