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Uniform Estate Tax Apportionment
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Rhode Island General Laws
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Uniform Estate Tax Apportionment
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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.