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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-23-38

Termination of lien

Official textwebserver.rilegislature.govlast amended

Any other provision of this or chapter 22 of this title to the contrary notwithstanding, a lien created by those chapters ceases to be a lien upon or enforceable against real estate upon the expiration of a period of ten (10) years from and after the death of the person whose act, failure to act, or death gave rise to the lien, regardless of the date of death.

Amendment history

History of Section. G.L. 1938, ch. 43, § 44; P.L. 1955, ch. 3525, § 1; G.L. 1956, § 44-23-38; P.L. 1961, ch. 128, § 1; P.L. 1999, ch. 354, § 33; P.L. 2001, ch. 395, § 1; P.L. 2009, ch. 358, § 1.

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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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