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

Rhode Island Statutes

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

Rhode Island § 44-23-31

Title 44Taxation

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

This text of Rhode Island § 44-23-31 (§ 44-23-31. Interest on tax pending arbitration of domicile.) 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 § 44-23-31 (2026).

Text

§ 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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§ 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.