§ 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 made in any of those states, any executor or the taxing official of any of those states, may elect to invoke the provisions of §§ 44-23-27 - 44-23-32. The election is evidenced by sending a notice by registered or certified mail, receipt requested, to the taxing officials of each of those states and to each executor, ancillary administrator and interested person.
(b) Any executor may reject the election by sending a notice by registered or certified mail, receipt requested, to the taxing officials involved and to all other executors within forty (40) days after the receipt of the notice of election. If the election is rejected, no further proceedings shall be had under §§ 44-23-27 - 44-23-32. If the election is not rejected, the dispute as to the death taxes shall be determined solely as provided in this chapter, and no other proceedings to determine or assess the death taxes shall be instituted in the courts of this state or otherwise.
History of Section. (G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-23-28.)
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.
