§44-23.1-2  Apportionment. –

Link to law: http://webserver.rilin.state.ri.us/Statutes/TITLE44/44-23.1/44-23.1-2.HTM
Published: 2015

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TITLE 44

Taxation

CHAPTER 44-23.1

Uniform Estate Tax Apportionment

SECTION 44-23.1-2



   § 44-23.1-2  Apportionment. –

Unless the will provides, the tax is apportioned among all persons interested

in the estate. The apportionment is made in the proportion that the value of

the interest of each person interested in the estate bears to the total value

of the interests of all persons interested in the estate. The values used in

determining the tax are used for that purpose.



History of Section.

(P.L. 1971, ch. 155, § 1.)