R.I. Gen. Laws § 44-23.1-6 — No apportionment between temporary and remainder interests

No interest in income and no estate for years or for life or other temporary interest
in any property or fund is subject to apportionment as between the temporary interest
and the remainder. The tax on the temporary interest and the tax, if any, on the remainder
is chargeable against the corpus of the property or funds subject to the temporary
interest and remainder.