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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-23-10

Deposit with tax administrator to cover taxes

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

History of Section. P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, §§ 2, 3; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-10; P.L. 1999, ch. 354, § 33.

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In this chapter (40 sections)
  1. 44-23-1 · Statements filed by executors, administrators, and…
  2. 44-23-2 · Statements filed by trustees
  3. 44-23-3 · Extension of time for filing of statement
  4. 44-23-4 · Declarations under penalties of perjury
  5. 44-23-5 · Appraisal of estate
  6. 44-23-6 · Notice by probate clerk of grant of letters on estate
  7. 44-23-7 · Fees of probate clerk
  8. 44-23-8 · Estates where no will has been offered or letters granted
  9. 44-23-9 · Assessment and notice of estate tax — Collection powers —…
  10. 44-23-9.1 · Hearing by tax administrator on application
  11. 44-23-10 · Deposit with tax administrator to cover taxes
  12. 44-23-11 · Tentative assessment
  13. 44-23-12 · Recording of lien against real estate — Discharge
  14. 44-23-13 · Assessment and notice of transfer tax — Collection powers…
  15. 44-23-14 · Discharge of lien on real estate — Liability of heir or…
  16. 44-23-15 · Taxes as debt to state
  17. 44-23-16 · Time taxes due — Interest and additions to tax on…
  18. 44-23-16.1 · Interest on overpayments
  19. 44-23-17 · Suspension of tax payment pending claim against estate
  20. 44-23-18 · Extension of time for payment of additional estate tax
  21. 44-23-23 · Sale of property to pay tax
  22. 44-23-24 · Refusal to furnish information or obey subpoena
  23. 44-23-25 · Settlement of taxes due
  24. 44-23-26 · Adjustment of clerical or palpable errors
  25. 44-23-27 · Conflict of laws as to domicile — Definition of terms
  26. 44-23-28 · Election to invoke remedy as to conflict of laws
  27. 44-23-29 · Agreement as to amount due when domicile is in question —…
  28. 44-23-30 · Interstate arbitration as to domicile
  29. 44-23-31 · Interest on tax pending arbitration of domicile
  30. 44-23-32 · Reciprocal laws required
  31. 44-23-33 · Appeals
  32. 44-23-34 · Permit required for transfer of securities of resident…
  33. 44-23-35 · Statement required as to delivery of decedent’s property…
  34. 44-23-36 · Payment of tax as prerequisite for allowance of final account
  35. 44-23-37 · Applicability of enforcement provisions
  36. 44-23-38 · Termination of lien
  37. 44-23-39 · Proof of payment of domiciliary tax by administrator of…
  38. 44-23-40 · Information furnished to foreign tax officials
  39. 44-23-41 · Accounting on petition by foreign tax official
  40. 44-23-42 · Noncompliance by administrator of nonresident —…
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