§ 44-23-1. Statements filed by executors, administrators and heirs-at-law. (a) Every executor, administrator, and heir-at-law, within nine (9) months after the death of the decedent, shall file with the tax administrator a statement under oath showing the full and fair cash value of the estate, the amounts paid out from the estate for claims, expenses, […]
§ 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, […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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, […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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, […]
§ 44-23-2. Statements filed by trustees. Whenever any person during his or her life appoints a trustee, naming that person or others as beneficiaries, and providing for the administration of the trust after his or her death, or providing for a termination of the trust and a distribution of the trust estate or any part […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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, […]
§ 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 […]
§ 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, […]
