Title 44, Title 44 Title 44

The final account of an executor, administrator, or trustee shall not be allowed by the court having jurisdiction of the estate unless the account shows, and the court finds, that all taxes imposed under the provisions of chapter 22 of this title upon any property or interest in …

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.

Any other provision of this or chapter 22 of this title to the contrary notwithstanding, a lien created by those chapters ceases to be a lien upon or enforceable against real estate upon the expiration of a period of ten (10) years from and after the death of the person whose act…

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 a…

The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and whoever signs or…

If the proof is not filed with a probate court in this state as provided by § 44-23-39, the clerk of the probate court shall immediately notify by mail the official or body of the state of domicile charged with the administration of the death tax laws of that state with respect t…

Within sixty (60) days after the mailing of the notice, the official or body charged with the administration of the death tax laws of the state of domicile may file with the probate court in this state a petition for an accounting in the estate. The official or body of the state …

Failure to comply with any of the provisions of §§ 44-23-39 — 44-23-41 bars any executor or administrator from the right to a final accounting or discharge in any probate court in this state. The word “state” for the purposes of §§ 44-23-39 — 44-23-41 includes any territory of th…

The provisions of §§ 44-23-39 — 44-23-42 apply to the estate of a nonresident decedent whenever the laws of the state of domicile of the decedents contain a provision, of any nature or however expressed, where this state is given reasonable assurance of the collection of its deat…

Whenever in this chapter or chapter 22 of this title any reference is made to any power or duty of the tax administrator, the reference shall be construed to mean that the power or duty is exercised by the tax administrator or by his or her authorized agent, under the supervision…

The provisions of this chapter and chapter 22 of this title shall be interpreted and construed liberally in order to accomplish the purpose of those chapters, and the tax administrator has, in addition to the powers in those chapters specified, mentioned and indicated, all additi…

If any clause, sentence, paragraph, section, or part of this chapter and chapter 22 of this title is for any reason adjudged by any court of competent jurisdiction to be invalid, that judgment does not affect, impair or invalidate any other portion of those chapters which can be …

(a) If any statement filed in accordance with the provisions of this chapter is considered to be an erroneous or incomplete statement of the property, real, tangible personal, intangible personal, or of any part of the property, of the decedent, the tax administrator shall give n…

Every probate clerk shall, within thirty (30) days after the granting of letters testamentary or letters of administration upon any estate, notify the tax administrator of the name of the decedent, the name and address of the executor, administrator, or trustee appointed, and the…

The probate clerk furnishing the information required by § 44-23-6 is paid out of any money appropriated for expenses of tax administration a fee of fifteen cents ($.15) for every hundred words of copy, but the tax administrator may in his or her discretion make copies of the doc…

If upon the decease of a person leaving an estate liable to a tax under the provisions of chapter 22 of this title, a will disposing of the estate is not offered for probate or an application for administration is not made within three (3) months after the decease, the tax admini…

(a) The tax imposed by § 44-22-1.1 shall be assessed upon the full and fair cash value of the net estate determined by the tax administrator as provided in this chapter. Notice of the amount of the tax shall be mailed to the executor, administrator, or trustee, but failure to rec…

An executor, administrator, trustee, legatee or other person aggrieved by a final assessment of the tax administrator as to the amount of the tax imposed by chapter 22 of this title on any estate or any part of the estate shall notify the tax administrator, in writing, within thi…

(a) There is imposed, on each deed, instrument, or writing by which any lands, tenements, or other realty sold is granted, assigned, transferred, or conveyed, to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, or on any…

(a) The tax imposed by this chapter does not apply to any instrument or writing given to secure a debt. (b) The tax imposed by this chapter does not apply to any deed, instrument, or writing wherein the United States, the state of Rhode Island, or its political subdivisions are d…

The payment of the tax imposed by this chapter is evidenced by the affixing of a documentary stamp or stamps to every original instrument by the person making, executing, delivering, or presenting for recording the instrument and only the original instrument is accepted for recor…

In lieu of the affixing of a documentary stamp or stamps to every original instrument, the tax administrator may authorize and approve the use of a hand stamp to be used as a means of evidencing the payment of the tax imposed by this chapter. Where the use of a hand stamp is auth…

Every recorder of deeds, city or town clerk or other person acting as agent of the tax administrator for the collection of the tax due under this chapter shall keep any books, including records, receipts, and other pertinent papers, in a form that the tax administrator may requir…

The tax administrator shall enforce the provisions of this chapter and may adopt and enforce rules and regulations relating to: (1) The denominations and sale of stamps. (2) The use of hand stamps. (3) Any other matter or thing pertaining to the administration and enforcement of …

The tax administrator receives and collects any tax imposed under this chapter in the manner and with the powers prescribed for, and given to collectors of taxes by chapters 7 — 9 of this title.

Any tax imposed under the provisions of this chapter, together with all penalties and interest also become, from the time they are due and payable, a debt due to the state from the person liable for the payment of the tax.

(a) Definitions. The following words as used in this chapter, unless the context otherwise requires, have the following meanings: (1) “Advance” means a sum equal to one hundred percent (100%) of the full amount of the tax which a corporation estimates it will be required to pay u…

All provisions of chapters 11, 12, 13, 14, 15, 17 of this title and § 27-3-38 relative to the assessment, collection, verification, and administration of taxes, including penalties, applicable to corporations subject to taxation under any of these chapters and section, so far as …

The tax administrator is charged with the administration of this chapter, and all forms necessary and proper for the enforcement of this chapter are prescribed and furnished by the tax administrator. The state tax administrator may prescribe regulations and rulings, not inconsist…

(a) Notwithstanding any general or specific statute to the contrary, every corporation having a taxable year ending December 31, 1990, or thereafter, until December 31, 2017, shall file a declaration and payment of its estimated tax for the taxable year ending December 31, 1990, …

All payments of any advance or any installment payment, for any taxable year is allowed as a credit to the corporation against the tax imposed upon the corporation for the taxable year under the provisions of any of the chapters enumerated in § 44-26-1 or any act or acts in lieu …

The application of this chapter to taxable years of less than twelve (12) months is in accordance with regulations prescribed by the tax administrator.

If any corporation is required under this chapter to file a declaration of estimated tax for any taxable year at any time on or before the fifteenth day of the tenth month of the taxable year and the corporation fails to file any declaration, although the declaration may otherwis…

Any officer, director, or employee of any corporation which is required under this chapter to file a declaration of estimated tax, who is willfully responsible for the failure of the corporation to file the declaration or pay any installment of the advance due under this chapter,…

It is declared: (1) That it is in the public interest to encourage the preservation of farm, forest, and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the state, to conserve the state’s natural resourc…

Land, previously classified as farm, forest, or open space land, which was withdrawn from that classification may be reclassified as that classification if it still meets the requirements of this chapter. This reclassification of the land commences anew the computation of the per…

(a) Farmlands classified in the farm, forest, or open-space program in this chapter shall not be subject to a land use change tax if the landowner converts no more than twenty percent (20%) of the total acreage of land that is actively devoted to agricultural or horticultural use…

The board of assessment review, or city or town council, has the power to: (1) Retain by contract or employ counsel, appraisers, private consultants, and other personnel for other service if funds are available. (2) Conduct hearings, examinations, and investigations as may be nec…

The board of assessment review, or city or town council, shall hear and render a judgment on all appeals of: (1) Landowners denied certification as farmland or forest land by the director of the department of environmental management or when the certification has been cancelled; …

If any clause, sentence, paragraph, or part of this chapter is for any reason judged invalid by any court of competent jurisdiction, the judgment does not affect, impair, or invalidate the remainder of this chapter but is confined in its operation to the clause, sentence, paragra…

When used in this chapter: (1) “Farmland” means: (i) Any tract or tracts of land, including woodland and wasteland constituting a farm unit; (ii) Land which is actively devoted to agricultural or horticultural use including, but not limited to: forages and sod crops; grains and f…

(a) An owner of land may file a written application with the director of environmental management, for its designation by the director as farmland or as dairy farmland. When the application is made and after a filing fee of ten dollars ($10.00) is paid, the director shall examine…

(a) An owner of not less than ten (10) acres of forest land may file a written application with the director of environmental management for its designation by the director as forest land. When the application is made and a filing fee of ten dollars ($10.00) is paid, the director…

(a)(1) An owner of land may apply for its classification as open space land on any assessment list of a city or town by filing a written application for that classification with the assessor of the city or town, not later than thirty (30) days before nor later than thirty (30) da…

(a) Any person or persons jointly or severally aggrieved by a decision of the board of assessment review, or city or town council, may appeal to the superior court for the county in which the municipality is situated by filing a complaint stating the reasons of appeal within nine…

The director of environmental management is authorized to promulgate those rules and regulations that the director deems necessary to carry out his or her responsibilities and fulfill the purposes of this chapter.