Rhode Island § 44-23.1-6 § 44-23.1-6. No apportionment between temporary and remainder interests.

Rhode Island Statutes

§ 44-23.1-6 — § 44-23.1-6. No apportionment between temporary and remainder interests.

Rhode Island § 44-23.1-6

Title 44Taxation

Ch. 44-23.1Uniform Estate Tax Apportionment

This text of Rhode Island § 44-23.1-6 (§ 44-23.1-6. No apportionment between temporary and remainder interests.) 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 § 44-23.1-6 (2026).

Text

§ 44-23.1-6. No apportionment between temporary and remainder interests.
No interest in income and no estate for years or for life or other temporary interest
            in any property or fund is subject to apportionment as between the temporary interest
            and the remainder. The tax on the temporary interest and the tax, if any, on the remainder
            is chargeable against the corpus of the property or funds subject to the temporary
            interest and remainder.
         

Free access — add to your briefcase to read the full text and ask questions with AI

§ 44-23.1-6. No apportionment between temporary and remainder interests.

No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.