Rhode Island § 44-23-10 § 44-23-10. Deposit with tax administrator to cover taxes.

Rhode Island Statutes

§ 44-23-10 — § 44-23-10. Deposit with tax administrator to cover taxes.

Rhode Island·Title 44 Taxation·Ch. 44-23 Estate and Transfer Taxes â€” Enforcement and Collection

§ 44-23-10. Deposit with tax administrator to cover taxes.
An executor, administrator, or trustee may deposit with the tax administrator a sum
            of money sufficient in the opinion of the tax administrator to pay all taxes, which
            may become due under the provisions of chapter 22 of this title. When the taxes have
            been determined, the general treasurer shall, upon certification by the tax administrator
            and with the approval of the controller, repay to the executor, administrator, or
            trustee the difference between the determined taxes and the amount deposited, or the
            tax administrator shall collect any deficiency in the tax. The lien upon the estate
    

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§ 44-23-10. Deposit with tax administrator to cover taxes.

An executor, administrator, or trustee may deposit with the tax administrator a sum of money sufficient in the opinion of the tax administrator to pay all taxes, which may become due under the provisions of chapter 22 of this title. When the taxes have been determined, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, repay to the executor, administrator, or trustee the difference between the determined taxes and the amount deposited, or the tax administrator shall collect any deficiency in the tax. The lien upon the estate imposed under § 44-23-9 is discharged by the acceptance of the deposit.

Rhode Island § 44-23-10 (§ 44-23-10. Deposit with tax administrator to cover taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, §§ 2, 3; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-10; P.L. 1999, ch. 354, § 33.