R.I. Gen. Laws § 44-23-2 — Statements filed by trustees

Whenever any person during his or her life appoints a trustee, naming that person
or others as beneficiaries, and providing for the administration of the trust after
his or her death, or providing for a termination of the trust and a distribution of
the trust estate or any part of the trust estate at his or her death, any person acting
as the trustee or any trustee of property subject to a power of appointment, shall,
within thirty (30) days after the death of the creator of the trust, or within thirty
(30) days after the death of the donee of the power file with the tax administrator
a sworn statement showing:
(1) The trust agreement, if any;
(2) The full and fair cash value of the trust estate;
(3) The extent of the duration of the trust;
(4) The manner provided for its termination;
(5) The names and addresses of the beneficiaries of the trust; and
(6) Any other information relating to the trust, which the tax administrator may deem
necessary for the proper assessment of the tax on the estate.