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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-23-9

Assessment and notice of estate tax — Collection powers — Lien

Official textwebserver.rilegislature.govlast amended

# (a)

The tax imposed by § 44-22-1.1 shall be assessed upon the full and fair cash value of the net estate determined by the tax administrator as provided in this chapter. Notice of the amount of the tax shall be mailed to the executor, administrator, or trustee, but failure to receive the notice does not excuse the nonpayment of or invalidate the tax. The tax administrator shall receive and collect the assessed taxes in the same manner and with the same powers as are prescribed for and given to the collectors of taxes by chapters 7 — 9 of this title. The tax shall be due and payable as provided in § 44-23-16, shall be paid to the tax administrator, and shall be and remain a lien upon the estate until it is paid. All executors, administrators, and trustees are personally liable for the tax until it is paid.

# (b)

Notwithstanding the provisions of subsection (a) of this section, under no circumstances shall the tax administrator issue any notice of deficiency determination for the amount of the estate tax due more than ten (10) years after the return was filed, nor shall the tax administrator commence any collection action for any estate tax due and payable unless the collection action is commenced within ten (10) years after the date a notice of deficiency determination became a final collectible assessment. “Collection action” refers to any activity undertaken by the division of taxation to collect on any state tax liabilities that are final, due, and payable under Rhode Island law. “Collection action” may include, but is not limited to, any civil action involving a liability owed under chapters 22 and 23 of title 44.

# (c)

The ten-year (10) limitation shall not apply to the renewal or continuation of the state’s attempt to collect a liability that became final, due, and payable within the ten-year (10) limitation periods set forth in this section.

Amendment history

History of Section. P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, §§ 2, 3; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-9; P.L. 1995, ch. 379, § 1; P.L. 2019, ch. 192, § 2; P.L. 2019, ch. 215, § 2; P.L. 2025, ch. 183, § 8, effective June 24, 2025; P.L. 2025, ch. 184, § 8, effective June 24, 2025.

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