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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 44-23.1 Uniform Estate Tax Apportionment
Chapter 44-23.1 Uniform Estate Tax Apportionment
Section 44-23.1-1 Definitions.
Section 44-23.1-2 Apportionment.
Section 44-23.1-3 Procedure for determining apportionment.
Section 44-23.1-4 Method of proration.
Section 44-23.1-5 Allowance for exemptions, deductions, and credits.
Section 44-23.1-6 No apportionment between temporary and remainder interests.
Section 44-23.1-7 Exoneration of fiduciary.
Section 44-23.1-8 Action by nonresident, reciprocity.
Section 44-23.1-9 Uniformity of interpretation.
Section 44-23.1-10 Short title.
Section 44-23.1-11 Severability.
Section 44-23.1-12 Time of application of chapter.