Rhode Island § 44-23.1-8 § 44-23.1-8. Action by nonresident, reciprocity.

Rhode Island Statutes

§ 44-23.1-8 — § 44-23.1-8. Action by nonresident, reciprocity.

Rhode Island § 44-23.1-8

Title 44Taxation

Ch. 44-23.1Uniform Estate Tax Apportionment

This text of Rhode Island § 44-23.1-8 (§ 44-23.1-8. Action by nonresident, reciprocity.) 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 § 44-23.1-8 (2026).

Text

§ 44-23.1-8. Action by nonresident, reciprocity.
Subject to this section, a fiduciary acting in another state or a person required
            to pay the tax who is domiciled or resident in another state may institute an action
            in the courts of this state and may recover a proportionate amount of the federal
            estate tax or an estate tax payable to another state or of a death duty due by the
            decedent's estate to another state from a person interested in the estate who is either
            domiciled or resident in this state or who owns property in this state subject to
            attachment or execution. For the purposes of the action, the determination of apportionment
            by

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§ 44-23.1-8. Action by nonresident, reciprocity.

Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is domiciled or resident in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by the decedent's estate to another state from a person interested in the estate who is either domiciled or resident in this state or who owns property in this state subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct. The provisions of this section apply only if the state in which the determination of apportionment was made affords a substantially similar remedy.