Rhode Island § 44-23-3 § 44-23-3. Extension of time for filing of statement.

Rhode Island Statutes

§ 44-23-3 — § 44-23-3. Extension of time for filing of statement.

Rhode Island § 44-23-3

Title 44Taxation

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

This text of Rhode Island § 44-23-3 (§ 44-23-3. Extension of time for filing of statement.) 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 § 44-23-3 (2026).

Text

§ 44-23-3. Extension of time for filing of statement.
The tax administrator has authority to grant extensions of time corresponding to the
            approved extension granted by the Internal Revenue Service for the filing of federal
            form 706 within which any statement is required to be filed upon written application
            of the executor, administrator, heir-at-law, or trustee desiring an extension, and
            it is the duty of the executor, administrator, heir-at-law, or trustee, to file the
            statement within the extension of time granted.
         

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§ 44-23-3. Extension of time for filing of statement.

The tax administrator has authority to grant extensions of time corresponding to the approved extension granted by the Internal Revenue Service for the filing of federal form 706 within which any statement is required to be filed upon written application of the executor, administrator, heir-at-law, or trustee desiring an extension, and it is the duty of the executor, administrator, heir-at-law, or trustee, to file the statement within the extension of time granted.

Legislative History

P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, § 22; G.L. 1923, ch. 39, § 21, as enacted by P.L. 1926, ch. 810, § 1; G.L. 1926, ch. 39, § 20; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 20; G.L. 1938, ch. 43, § 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-3; P.L. 1978, ch. 170, § 2; P.L. 1995, ch. 379, § 1.