Estate and Transfer Taxes - Enforcement and Collection

  1. Law
  2. Rhode Island General Laws
  3. Taxation
  4. Estate and Transfer Taxes - Enforcement and Collection

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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44-23-22 - Repealed.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.