R.I. Gen. Laws § 44-23-17 — Suspension of tax payment pending claim against estate

Whenever it is necessary in the settlement of any estate to retain property or funds
for the purpose of paying the claim of any creditor, the amount or validity of which
is contested and is not determined, the payment of the whole or a proportionate part
of the tax may be suspended, by and with the approval of the tax administrator, to
await the disposition of the claim.