§ 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 of that state with respect to the estate, and shall present in the notification, so far as is known to the clerk: (1) the name, date of death and last domicile of the decedent; (2) the name and address of the executor or administrator; (3) a summary of the values of the real estate, tangible personalty, and intangible personalty, wherever situated, belonging to the decedent at the time of his or her death; and (4) the fact that the executor or administrator has not previously filed the proof required by § 44-23-39. The clerk shall also attach to the notification a copy of the will of the decedent, if the decedent died testate, or if the decedent died intestate, a list of his or her heirs and next of kin, so far as is known to the clerk. For each copy of the notice, the probate clerk furnishing the information shall be paid out of any money appropriated for expenses of tax administration the fees provided in § 44-23-7.
History of Section. (G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-40; P.L. 1999, ch. 354, § 33.)