Rhode Island § 44-23-17 § 44-23-17. Suspension of tax payment pending claim against estate.

Rhode Island Statutes

§ 44-23-17 — § 44-23-17. Suspension of tax payment pending claim against estate.

Rhode Island § 44-23-17

Title 44Taxation

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

This text of Rhode Island § 44-23-17 (§ 44-23-17. Suspension of tax payment pending claim against estate.) 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 § 44-23-17 (2026).

Text

§ 44-23-17. Suspension of tax payment pending claim against estate.
Whenever it is necessary in the settlement of any estate to retain property or funds
            for the purpose of paying the claim of any creditor, the amount or validity of which
            is contested and is not determined, the payment of the whole or a proportionate part
            of the tax may be suspended, by and with the approval of the tax administrator, to
            await the disposition of the claim.
         

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§ 44-23-17. Suspension of tax payment pending claim against estate.

Whenever it is necessary in the settlement of any estate to retain property or funds for the purpose of paying the claim of any creditor, the amount or validity of which is contested and is not determined, the payment of the whole or a proportionate part of the tax may be suspended, by and with the approval of the tax administrator, to await the disposition of the claim.

Legislative History

P.L. 1916, ch. 1339, § 20; G.L. 1923, ch. 39, §§ 18-20; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 18, 19; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-17.