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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-23-32

Reciprocal laws required

Official textwebserver.rilegislature.govlast amended

The provisions of §§ 44-23-27 — 44-23-31 apply only to cases in which each of the states involved has in effect a law substantially similar to those sections.

Amendment history

History of Section. G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-32.

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In this chapter (40 sections)
  1. 44-23-5 · Appraisal of estate
  2. 44-23-6 · Notice by probate clerk of grant of letters on estate
  3. 44-23-7 · Fees of probate clerk
  4. 44-23-8 · Estates where no will has been offered or letters granted
  5. 44-23-9 · Assessment and notice of estate tax — Collection powers —…
  6. 44-23-9.1 · Hearing by tax administrator on application
  7. 44-23-10 · Deposit with tax administrator to cover taxes
  8. 44-23-11 · Tentative assessment
  9. 44-23-12 · Recording of lien against real estate — Discharge
  10. 44-23-13 · Assessment and notice of transfer tax — Collection powers…
  11. 44-23-14 · Discharge of lien on real estate — Liability of heir or…
  12. 44-23-15 · Taxes as debt to state
  13. 44-23-16 · Time taxes due — Interest and additions to tax on…
  14. 44-23-16.1 · Interest on overpayments
  15. 44-23-17 · Suspension of tax payment pending claim against estate
  16. 44-23-18 · Extension of time for payment of additional estate tax
  17. 44-23-23 · Sale of property to pay tax
  18. 44-23-24 · Refusal to furnish information or obey subpoena
  19. 44-23-25 · Settlement of taxes due
  20. 44-23-26 · Adjustment of clerical or palpable errors
  21. 44-23-27 · Conflict of laws as to domicile — Definition of terms
  22. 44-23-28 · Election to invoke remedy as to conflict of laws
  23. 44-23-29 · Agreement as to amount due when domicile is in question —…
  24. 44-23-30 · Interstate arbitration as to domicile
  25. 44-23-31 · Interest on tax pending arbitration of domicile
  26. 44-23-32 · Reciprocal laws required
  27. 44-23-33 · Appeals
  28. 44-23-34 · Permit required for transfer of securities of resident…
  29. 44-23-35 · Statement required as to delivery of decedent’s property…
  30. 44-23-36 · Payment of tax as prerequisite for allowance of final account
  31. 44-23-37 · Applicability of enforcement provisions
  32. 44-23-38 · Termination of lien
  33. 44-23-39 · Proof of payment of domiciliary tax by administrator of…
  34. 44-23-40 · Information furnished to foreign tax officials
  35. 44-23-41 · Accounting on petition by foreign tax official
  36. 44-23-42 · Noncompliance by administrator of nonresident —…
  37. 44-23-43 · Reciprocal laws required — Liberal construction —…
  38. 44-23-44 · Exercise of statutory power
  39. 44-23-45 · Liberal construction — Incidental powers
  40. 44-23-46 · Severability
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