Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-23-3 — Extension of time for filing of statement

The tax administrator has authority to grant extensions of time corresponding to the
approved extension granted by the Internal Revenue Service for the filing of federal
form 706 within which any statement is required to be filed upon written application
of the executor, administrator, heir-at-law, or trustee desiring an extension, and
it is the duty of the executor, administrator, heir-at-law, or trustee, to file the
statement within the extension of time granted.

Last amended: History of Section. P.L. 1916, ch. 1339, Â§ 22; P.L. 1920, ch. 1946, Â§ 6; G.L. 1923, ch. 39, Â§ 22; G.L. 1923, ch. 39, Â§ 21, as enacted by P.L. 1926, ch. 810, Â§ 1; G.L. 1926, ch. 39, Â§ 20; P.L. 1929, ch. 1355, Â§ 1; G.L. 1938, ch. 43, Â§ 20; G.L. 1938, ch. 43, Â§ 21; P.L. 1939, ch. 664, Â§ 1; G.L. 1956, Â§ 44-23-3; P.L. 1978, ch. 170, Â§ 2; P.L. 1995, ch. 379, Â§ 1.

Source: official text