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 44-23-40. – 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 […]
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 […]
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.
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 […]
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 […]