R.I. Gen. Laws § 44-23-41 — Accounting on petition by foreign tax official

Within sixty (60) days after the mailing of the notice, the official or body charged
with the administration of the death tax laws of the state of domicile may file with
the probate court in this state a petition for an accounting in the estate. The official
or body of the state of domicile is, for the purposes of this chapter, a party in
interest for the purpose of petitioning the probate court for the accounting. If the
petition is filed within the period of sixty (60) days, the probate court shall decree
the accounting, and upon the accounting being filed and approved shall decree the
remission to the fiduciary appointed by the probate court of the state of domicile
of the balance of the intangible personal property after the payment of creditors
and expenses of administration in this state.