R.I. Gen. Laws § 44-23.1-8 — Action by nonresident, reciprocity

Subject to this section, a fiduciary acting in another state or a person required
to pay the tax who is domiciled or resident in another state may institute an action
in the courts of this state and may recover a proportionate amount of the federal
estate tax or an estate tax payable to another state or of a death duty due by the
decedent’s estate to another state from a person interested in the estate who is either
domiciled or resident in this state or who owns property in this state subject to
attachment or execution. For the purposes of the action, the determination of apportionment
by the court having jurisdiction of the administration of the decedent’s estate in
the other state is prima facie correct. The provisions of this section apply only
if the state in which the determination of apportionment was made affords a substantially
similar remedy.