Sections 44-23-1 — 44-23-8, 44-23-17, 44-23-23, 44-23-24, and 44-23-33 — 44-23-36 apply to the tax imposed under the provisions of § 44-22-1 or 44-22-1.1, whichever is in effect at the time.
Applicability of enforcement provisions
R.I. Gen. Laws § 44-23-37., under Chapter 44-23 Estate and Transfer Taxes — Enforcement and Collection.
R.I. Gen. Laws § 44-23-37.