Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-23-23
Sale of property to pay tax
Official textwebserver.rilegislature.govlast amended
Every executor, administrator, or trustee has full power to sell, upon application to the probate court, so much of the property of the decedent as will enable him or her to pay any tax imposed by chapter 22 of this title in the manner he or she might be entitled by law to do for the payment of the debts of the testator or intestate.
Amendment history
History of Section. P.L. 1916, ch. 1339, § 21; G.L. 1923, ch. 39, §§ 19-21; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 19, 20; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-23.
Source: view the official text
In this chapter (40 sections)
- 44-23-1 · Statements filed by executors, administrators, and…
- 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 â Collection powers â…
- 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 â Discharge
- 44-23-13 · Assessment and notice of transfer tax â Collection powers…
- 44-23-14 · Discharge of lien on real estate â Liability of heir or…
- 44-23-15 · Taxes as debt to state
- 44-23-16 · Time taxes due â Interest and additions to tax on…
- 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 â 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 â…
- 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…
- 44-23-35 · Statement required as to delivery of decedentâs property…
- 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…
- 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 â…