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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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, […]
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 […]