Rhode Island § 44-23-36 § 44-23-36. Payment of tax as prerequisite for allowance of final account.

Rhode Island Statutes

§ 44-23-36 — § 44-23-36. Payment of tax as prerequisite for allowance of final account.

Rhode Island § 44-23-36

Title 44Taxation

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

This text of Rhode Island § 44-23-36 (§ 44-23-36. Payment of tax as prerequisite for allowance of final account.) 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 § 44-23-36 (2026).

Text

§ 44-23-36. Payment of tax as prerequisite for allowance of final account.
The final account of an executor, administrator, or trustee shall not be allowed by
            the court having jurisdiction of the estate unless the account shows, and the court
            finds, that all taxes imposed under the provisions of chapter 22 of this title upon
            any property or interest in property belonging to the estate to be settled by the
            account and then payable have been paid, that the payment of the taxes has been extended,
            or that the property or any interest in property is not liable for any tax imposed
            under chapter 22 of this title. The receipt of the tax administrator for th

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§ 44-23-36. Payment of tax as prerequisite for allowance of final account.

The final account of an executor, administrator, or trustee shall not be allowed by the court having jurisdiction of the estate unless the account shows, and the court finds, that all taxes imposed under the provisions of chapter 22 of this title upon any property or interest in property belonging to the estate to be settled by the account and then payable have been paid, that the payment of the taxes has been extended, or that the property or any interest in property is not liable for any tax imposed under chapter 22 of this title. The receipt of the tax administrator for the amount of the tax is conclusive as to the payment of the tax to the extent of the receipt, and the certification of the tax administrator that an estate, property, or interest is not liable for any tax imposed by chapter 22 of this title is conclusive of that fact.

Legislative History

P.L. 1916, ch. 1339, § 29; G.L. 1923, ch. 39, §§ 27-29; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 27, 28; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-36.