Rhode Island § 44-23-1 § 44-23-1. Statements filed by executors, administrators, and heirs-at-law.

Rhode Island Statutes

§ 44-23-1 — § 44-23-1. Statements filed by executors, administrators, and heirs-at-law.

Rhode Island § 44-23-1

Title 44Taxation

Ch. 44-23Estate and Transfer Taxes â€” Enforcement and Collection

This text of Rhode Island § 44-23-1 (§ 44-23-1. Statements filed by executors, administrators, and heirs-at-law.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-23-1 (2026).

Text

§ 44-23-1. Statements filed by executors, administrators, and heirs-at-law.
(a) Every executor, administrator, and heir-at-law, within nine (9) months after the death
            of the decedent, shall file with the tax administrator a statement under oath showing
            the full and fair cash value of the estate; the amounts paid out from the estate for
            claims, expenses, charges, and fees; and the statement shall also provide the names
            and addresses of all persons entitled to take any share or interest of the estate
            as legatees or distributees of the estate.
         
(b) For estates of decedents with a date of death prior to January 

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§ 44-23-1. Statements filed by executors, administrators, and heirs-at-law.

(a) Every executor, administrator, and heir-at-law, within nine (9) months after the death of the decedent, shall file with the tax administrator a statement under oath showing the full and fair cash value of the estate; the amounts paid out from the estate for claims, expenses, charges, and fees; and the statement shall also provide the names and addresses of all persons entitled to take any share or interest of the estate as legatees or distributees of the estate.

(b) For estates of decedents with a date of death prior to January 1, 2025, a fee of fifty dollars ($50.00) shall be paid when filing any statement required by this section. All fees received under this section are allocated to the tax administrator for enforcement and collection of taxes.

(c) For estates of decedents with a date of death on or after January 1, 2025, no fee shall be paid when filing any statement required by this section.

Legislative History

P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, §§ 20-22; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 20, 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-1; P.L. 1971, ch. 48, § 2; P.L. 1978, ch. 170, § 2; P.L. 1984, ch. 206, art. VI, § 5; P.L. 1984, ch. 243, § 1; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5; P.L. 1990, ch. 65, art. 61, § 4; P.L. 1993, ch. 138, art. 38, § 1; P.L. 2011, ch. 151, art. 19, § 15; P.L. 2024, ch. 117, art. 6, § 20, effective January 1, 2025.