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§44-23-39  Proof of payment of domiciliary tax by administrator of nonresident. –

Published: 2015

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Estate and Transfer Taxes – Enforcement and Collection

SECTION 44-23-39

   § 44-23-39  Proof of payment of domiciliary

tax by administrator of nonresident. –

At any time before the expiration of eighteen (18) months after the appointment

in any probate court of this state of an executor of the will, or administrator

of the estate of, any nonresident decedent, the executor or administrator shall

file with the probate court proof that all death taxes, together with interest,

or penalties attached to or in connection with the death taxes, which are due

to the state of domicile of the decedent, or to any of its political

subdivisions, have been paid or secured, or that no taxes, interest, or

penalties are due, as the case may be; provided, that the filing of the proof

is not required if it appears that letters testamentary have been issued in the

state of domicile. The proof may be in the form of a certificate issued by the

official or body charged with the administration of the death tax laws of the

state of domicile.

History of Section.

(G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch.

43, § 40; P.L. 1939, ch. 664, § 1; G.L. 1956, §