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 […]
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 Repealed.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 Repealed.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, […]
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 […]
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 […]
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 […]
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 […]