R.I. Gen. Laws § 44-23.1-4 — Method of proration

(a) The fiduciary or other person required to pay the tax may withhold from any property
of the decedent in his or her possession, distributable to any person interested in
the estate, the amount of tax attributable to his or her interest. If the property
in possession of the fiduciary or other person required to pay the tax and distributable
to any person interested in the estate is insufficient to satisfy the proportionate
amount of the tax determined to be due from the person, the fiduciary or other person
required to pay the tax may recover the deficiency from the person interested in the
estate. If the property is not in the possession of the fiduciary or other person
required to pay the tax, the fiduciary or the other person required to pay the tax
may recover from any person interested in the estate the amount of the tax apportioned
to the person in accordance with this chapter.
(b) If property held by the fiduciary or other person is distributed prior to final apportionment
of the tax, the fiduciary or other person may require the distributee to provide a
bond or other security for the apportionment liability in the form and amount prescribed
by the fiduciary, with the approval of the court having jurisdiction of the administration
of the estate.