The provisions of §§ 44-23-27 — 44-23-31 apply only to cases in which each of the states involved has in effect a law substantially similar to those sections.
Reciprocal laws required
R.I. Gen. Laws § 44-23-32., under Chapter 44-23 Estate and Transfer Taxes — Enforcement and Collection.
R.I. Gen. Laws § 44-23-32.