Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-30.3-4 — Claim is personal
The right to file a claim under this chapter is personal to the claimant and shall
not survive his or her death, but the right may be exercised on behalf of a claimant
by his or her legal guardian or attorney-in-fact. If a claimant dies after having
filed a timely claim, the amount of the claim is disbursed to another member of the
household as determined by the tax administrator. If the claimant was the only member
of his or her household, the claim may be paid to his or her executor or administrator,
but if neither is appointed and qualified within two (2) years of the filing of the
claim, the amount of the claim escheats to the state.
Source: official text