§ 44-23-1 Statements filed by executors, administrators and heirs-at-law
§ 44-23-2 Statements filed by trustees
§ 44-23-3 Extension of time for filing of statement
§ 44-23-4 Declarations under penalties of perjury
§ 44-23-5 Appraisal of estate
§ 44-23-6 Notice by probate clerk of grant of letters on estate
§ 44-23-7 Fees of probate clerk
§ 44-23-8 Estates where no will has been offered or letters granted
§ 44-23-9 Assessment and notice of estate tax – Collection powers – Lien
§ 44-23-9.1 Hearing by tax administrator on application
§ 44-23-10 Deposit with tax administrator to cover taxes
§ 44-23-11 Tentative assessment
§ 44-23-12 Recording of lien against real estate – Discharge
§ 44-23-13 Assessment and notice of transfer tax – Collection powers – Lien on property
§ 44-23-14 Discharge of lien on real estate – Liability of heir or devisee
§ 44-23-15 Taxes as debt to state
§ 44-23-16 Time taxes due – Interest and additions to tax on delinquent payments
§ 44-23-16.1 Interest on overpayments
§ 44-23-17 Suspension of tax payment pending claim against estate
§ 44-23-18 Extension of time for payment of additional estate tax
§ 44-23-23 Sale of property to pay tax
§ 44-23-24 Refusal to furnish information or obey subpoena
§ 44-23-25 Settlement of taxes due
§ 44-23-26 Adjustment of clerical or palpable errors
§ 44-23-27 Conflict of laws as to domicile – Definition of terms
§ 44-23-28 Election to invoke remedy as to conflict of laws
§ 44-23-29 Agreement as to amount due when domicile is in question – Adjustment for credits against federal tax
§ 44-23-30 Interstate arbitration as to domicile
§ 44-23-31 Interest on tax pending arbitration of domicile
§ 44-23-32 Reciprocal laws required
§ 44-23-33 Appeals
§ 44-23-34 Permit required for transfer of securities of resident decedent
§ 44-23-35 Statement required as to delivery of decedent’s property to other than administrator
§ 44-23-36 Payment of tax as prerequisite for allowance of final account
§ 44-23-37 Applicability of enforcement provisions
§ 44-23-38 Termination of lien
§ 44-23-39 Proof of payment of domiciliary tax by administrator of nonresident
§ 44-23-40 Information furnished to foreign tax officials
§ 44-23-41 Accounting on petition by foreign tax official
§ 44-23-42 Noncompliance by administrator of nonresident – “State” defined
§ 44-23-43 Reciprocal laws required – Liberal construction – Remission of intangible property
§ 44-23-44 Exercise of statutory power
§ 44-23-45 Liberal construction – Incidental powers
§ 44-23-46 Severability
will 560x170

Ask a will, trust or estate question, get an answer ASAP!
Thousands of highly rated, verified estate & trust lawyers.
Click here to chat with a lawyer about your rights.

Terms Used In Rhode Island General Laws > Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Contemplation of death: The expectation of death that provides the primary motive to make a gift.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Donee: The recipient of a gift.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Intestate: Dying without leaving a will.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Legatee: A beneficiary of a decedent
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Personal property: All property that is not real property.
  • Probate: Proving a will
  • real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testate: To die leaving a will.
  • Testator: A male person who leaves a will at death.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • Trustee: A person or institution holding and administering property in trust.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8