110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-22-1. Tax on net estate of decedents — Additional tax on postponed enjoyment — Deductions — Marital deduction
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(a) A tax is imposed upon the transfer of the net estate of every resident or nonresident decedent as a tax upon the right to transfer. The tax is imposed at the rate of two percent (2%) upon all amounts not in excess of twenty-five thousand dollars ($25,000); at the rate of thre…
R.I. Gen. Laws § 44-22-1.1. Tax on net estate of decedent
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(a)(1) For decedents whose death occurs on or after January 1, 1992, but prior to January 1, 2002, a tax is imposed upon the transfer of the net estate of every resident or nonresident decedent as a tax upon the right to transfer. The tax is a sum equal to the maximum credit for …
R.I. Gen. Laws § 44-22-2. Exemption — Missing persons in military action
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An estate of a serviceman or servicewoman who has been classified by the armed forces of the United States as missing in action is exempt from provisions of this chapter pertaining to taxation.