§ 44-22-1. Tax on net estate of decedents — Additional tax on postponed enjoyment — Deductions — Marital deduction. (a) A tax is imposed upon the transfer of the net estate of every resident or nonresident decedent as a tax upon the right to transfer. The tax is imposed at the rate of two percent […]
§ 44-22-1.1. Tax on net estate of decedent. (a)(1) For decedents whose death occurs on or after January 1, 1992, but prior to January 1, 2002, a tax is imposed upon the transfer of the net estate of every resident or nonresident decedent as a tax upon the right to transfer. The tax is a […]
§ 44-22-12 — 44-22-20. Repealed. History of Section.P.L. 1916, ch. 1339, §§ 13-15, 28; G.L. 1923, ch. 39, §§ 11-15, 26-28, 32-39; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 11-14, 26, 27, 32, 34, 36, 38; P.L. 1939, ch. 664, § 1; G.L. 1956, § […]
§ 44-22-2. Exemption — Missing persons in military action. An estate of a serviceman or servicewoman who has been classified by the armed forces of the United States as missing in action is exempt from provisions of this chapter pertaining to taxation. History of Section.P.L. 1977, ch. 213, § 1; P.L. 1983, ch. 178, § […]
§ 44-22-21. Repealed. History of Section.P.L. 1916, ch. 1339, § 16; G.L. 1923, ch. 39, §§ 14-16; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 14, 15; P.L. 1939, ch. 654, § 1; G.L. 1956, § 44-22-21; Repealed by P.L. 1980, ch. 275, § 1.
§ 44-22-22 — 44-22-24. Repealed. History of Section.P.L. 1916, ch. 1339, §§ 4, 17, 30; G.L. 1923, ch. 39, §§ 3, 4, 15-17, 28-30; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 3, 15, 16, 28, 29; P.L. 1939, ch. 664, § 1; G.L. 1956, § […]
§ 44-22-25. Repealed. History of Section.P.L. 1916, ch. 1339, § 12; G.L. 1923, ch. 39, §§ 10-12; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 10, 11; P.L. 1939, ch. 654, § 1; G.L. 1956, § 44-22-25; Repealed by P.L. 1980, ch. 275, § 1.
§ 44-22-26. [Renumbered.]
§ 44-22-3 — 44-22-7. Repealed. History of Section.P.L. 1916, ch. 1339, §§ 1, 2 and 5; P.L. 1920, ch. 1946, §§ 1, 2; G.L. 1923, ch. 39, §§ 1, 2, 4 and 5; P.L. 1923, ch. 423, § 1; P.L. 1923, ch. 426, § 1; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, […]
§ 44-22-8 — 44-22-11. Repealed. History of Section.P.L. 1916, ch. 1339, §§ 7-9; G.L. 1923, ch. 39, §§ 6-9; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 6-9; P.L. 1939, ch. 664, § 1; P.L. 1948, ch. 2098, § 2; G.L. 1956, §§ 44-22-8 — 44-22-11; […]
