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 § 44-23-10

Title 44Taxation

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

This text of Rhode Island § 44-23-10 (§ 44-23-10. Deposit with tax administrator to cover taxes.) 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 § 44-23-10 (2026).

Text

§ 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
    

Free access — add to your briefcase to read the full text and ask questions with AI

§ 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.

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.