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

§ 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.

Rhode Island § 44-23-3 (§ 44-23-3. Extension of time for filing of statement.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.