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U.S. State Codes
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Rhode-Island
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Title 44 - Taxation
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Chapter 44-23 Estate and Transfer Taxes - Enfor...
Chapter 44-23 Estate and Transfer Taxes - Enforcement and Collection
Section 44-23-1 Statements filed by executors, administrators and heirs-at-law.
Section 44-23-2 Statements filed by trustees.
Section 44-23-3 Extension of time for filing of statement.
Section 44-23-4 Declarations under penalties of perjury.
Section 44-23-5 Appraisal of estate.
Section 44-23-6 Notice by probate clerk of grant of letters on estate.
Section 44-23-7 Fees of probate clerk.
Section 44-23-8 Estates where no will has been offered or letters granted.
Section 44-23-9 Assessment and notice of estate tax - Collection powers - Lien.
Section 44-23-9.1 Hearing by tax administrator on application.
Section 44-23-10 Deposit with tax administrator to cover taxes.
Section 44-23-11 Tentative assessment.
Section 44-23-12 Recording of lien against real estate - Discharge.
Section 44-23-13 Assessment and notice of transfer tax - Collection powers - Lien on property.
Section 44-23-14 Discharge of lien on real estate - Liability of heir or devisee.
Section 44-23-15 Taxes as debt to state.
Section 44-23-16 Time taxes due - Interest and additions to tax on delinquent payments.
Section 44-23-16.1 Interest on overpayments.
Section 44-23-17 Suspension of tax payment pending claim against estate.
Section 44-23-18 Extension of time for payment of additional estate tax.
Section 44-23-19 - 44-23-22 Repealed.
Section 44-23-23 Sale of property to pay tax.
Section 44-23-24 Refusal to furnish information or obey subpoena.
Section 44-23-25 Settlement of taxes due.
Section 44-23-26 Adjustment of clerical or palpable errors.
Section 44-23-27 Conflict of laws as to domicile - Definition of terms.
Section 44-23-28 Election to invoke remedy as to conflict of laws.
Section 44-23-29 Agreement as to amount due when domicile is in question - Adjustment for credits against federal tax.
Section 44-23-30 Interstate arbitration as to domicile.
Section 44-23-31 Interest on tax pending arbitration of domicile.
Section 44-23-32 Reciprocal laws required.
Section 44-23-33 Appeals.
Section 44-23-34 Permit required for transfer of securities of resident decedent.
Section 44-23-35 Statement required as to delivery of decedent's property to other than administrator.
Section 44-23-36 Payment of tax as prerequisite for allowance of final account.
Section 44-23-37 Applicability of enforcement provisions.
Section 44-23-38 Termination of lien.
Section 44-23-39 Proof of payment of domiciliary tax by administrator of nonresident.
Section 44-23-40 Information furnished to foreign tax officials.
Section 44-23-41 Accounting on petition by foreign tax official.
Section 44-23-42 Noncompliance by administrator of nonresident - "State" defined.
Section 44-23-43 Reciprocal laws required - Liberal construction - Remission of intangible property.
Section 44-23-44 Exercise of statutory power.
Section 44-23-45 Liberal construction - Incidental powers.
Section 44-23-46 Severability.