R.I. Gen. Laws § 44-23-39 — Proof of payment of domiciliary tax by administrator of nonresident

At any time before the expiration of eighteen (18) months after the appointment in
any probate court of this state of an executor of the will, or administrator of the
estate of, any nonresident decedent, the executor or administrator shall file with
the probate court proof that all death taxes, together with interest, or penalties
attached to or in connection with the death taxes, which are due to the state of domicile
of the decedent, or to any of its political subdivisions, have been paid or secured,
or that no taxes, interest, or penalties are due, as the case may be; provided, that
the filing of the proof is not required if it appears that letters testamentary have
been issued in the state of domicile. The proof may be in the form of a certificate
issued by the official or body charged with the administration of the death tax laws
of the state of domicile.