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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-23-41

Accounting on petition by foreign tax official

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

History of Section. G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939, ch. 659, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-41.

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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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