Rhode Island § 44-23-18 § 44-23-18. Extension of time for payment of additional estate tax.

Rhode Island Statutes

§ 44-23-18 — § 44-23-18. Extension of time for payment of additional estate tax.

Rhode Island § 44-23-18

Title 44Taxation

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

This text of Rhode Island § 44-23-18 (§ 44-23-18. Extension of time for payment of additional estate tax.) 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 § 44-23-18 (2026).

Text

§ 44-23-18. Extension of time for payment of additional estate tax.
Whenever the tax administrator finds that the payment of the tax imposed by § 44-22-1.1 causes undue hardship, the tax administrator may, in his or her discretion, with
            the approval of the attorney general and by agreement with the executor, administrator,
            or trustee, extend the time for payment of the whole or any part of the tax for a
            period not to exceed four (4) years from the date the tax is due and payable, and
            may provide for payment in installments. In that case the amount in respect of which
            the extension is granted shall be paid with or without interest, on or before the
            d

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§ 44-23-18. Extension of time for payment of additional estate tax.

Whenever the tax administrator finds that the payment of the tax imposed by § 44-22-1.1 causes undue hardship, the tax administrator may, in his or her discretion, with the approval of the attorney general and by agreement with the executor, administrator, or trustee, extend the time for payment of the whole or any part of the tax for a period not to exceed four (4) years from the date the tax is due and payable, and may provide for payment in installments. In that case the amount in respect of which the extension is granted shall be paid with or without interest, on or before the date of the expiration of the period of the extension.

Legislative History

G.L. 1923, ch. 39, §§ 37, 38; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 37; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-18; P.L. 1995, ch. 323, § 33; P.L. 1995, ch. 379, § 1.