TITLE 44
Taxation
CHAPTER 44-23
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, §
44-23-39.)
