Rhode Island Statutes

§ 44-23-31 — § 44-23-31. Interest on tax pending arbitration of domicile.

Rhode Island·Title 44 Taxation·Ch. 44-23 Estate and Transfer Taxes — Enforcement and Collection

§ 44-23-31. Interest on tax pending arbitration of domicile.

In any case where it is determined by the board of arbitration referred to in § 44-23-30 that the decedent died domiciled in this state, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, four percent (4%) of the amount of the taxes per annum.

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Rhode Island § 44-23-31 (§ 44-23-31. Interest on tax pending arbitration of domicile.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-31.

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