R.I. Gen. Laws § 44-23-31 — Interest on tax pending arbitration of domicile

In any case where it is determined by the board of arbitration referred to in § 44-23-30 that the decedent died domiciled in this state, penalties and interest for nonpayment
of the tax, between the date of the election and the final determination of the board,
shall not exceed, in the aggregate, four percent (4%) of the amount of the taxes per
annum.