Rhode Island § 44-23-11 § 44-23-11. Tentative assessment.

Rhode Island Statutes

§ 44-23-11 — § 44-23-11. Tentative assessment.

Rhode Island § 44-23-11

Title 44Taxation

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

This text of Rhode Island § 44-23-11 (§ 44-23-11. Tentative assessment.) 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 § 44-23-11 (2026).

Text

§ 44-23-11. Tentative assessment.
At the request of an executor, administrator, or trustee the tax administrator may
            make a tentative assessment of taxes under the provisions of §§ 44-22-1 and 44-22-1.1, whichever section is in effect at the time, to prevent interest charges on the amount
            of the tentative assessment, and shall accept payment of that sum, and when the taxes
            have been finally 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 taxes so determined and the amount
            of the tentative assessmen

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§ 44-23-11. Tentative assessment.

At the request of an executor, administrator, or trustee the tax administrator may make a tentative assessment of taxes under the provisions of §§ 44-22-1 and 44-22-1.1, whichever section is in effect at the time, to prevent interest charges on the amount of the tentative assessment, and shall accept payment of that sum, and when the taxes have been finally 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 taxes so determined and the amount of the tentative assessment, or the tax administrator shall collect any deficiency in the taxes together with interest on the deficiency, if any is due.

Legislative History

G.L. 1923, ch. 39, § 2; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-11; P.L. 1980, ch. 275, § 3; P.L. 1984, ch. 206, art. VI, § 5; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5.