R.I. Gen. Laws § 44-23-10 — Deposit with tax administrator to cover taxes

An executor, administrator, or trustee may deposit with the tax administrator a sum
of money sufficient in the opinion of the tax administrator to pay all taxes, which
may become due under the provisions of chapter 22 of this title. When the taxes have
been determined, the general treasurer shall, upon certification by the tax administrator
and with the approval of the controller, repay to the executor, administrator, or
trustee the difference between the determined taxes and the amount deposited, or the
tax administrator shall collect any deficiency in the tax. The lien upon the estate
imposed under § 44-23-9 is discharged by the acceptance of the deposit.