Rhode Island § 44-23-1 - Estate and Transfer Taxes — Enforcement and Collection
Full text of Rhode Island Rhode Island General Laws § 44-23-1 — Estate and Transfer Taxes — Enforcement and Collection, with citation guidance and answers to common questions.
§ 44-23-1. Estate and Transfer Taxes — Enforcement and Collection
R.I. Gen. Laws § 44-23-1
§ 44-23-1. Statements filed by executors, administrators, and heirs-at-law.
(a) Every executor, administrator, and heir-at-law, within nine (9) months after the death of the decedent, shall file with the tax administrator a statement under oath showing the full and fair cash value of the estate; the amounts paid out from the estate for claims, expenses, charges, and fees; and the statement shall also provide the names and addresses of all persons entitled to take any share or interest of the estate as legatees or distributees of the estate.
(b) For estates of decedents with a date of death prior to January 1, 2025, a fee of fifty dollars ($50.00) shall be paid when filing any statement required by this section. All fees received under this section are allocated to the tax administrator for enforcement and collection of taxes.
(c) For estates of decedents with a date of death on or after January 1, 2025, no fee shall be paid when filing any statement required by this section.
History of Section.
P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, §§ 20-22;
P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 20, 21; P.L.
1939, ch. 664, § 1; G.L. 1956, § 44-23-1; P.L. 1971, ch. 48, § 2; P.L. 1978, ch. 170,
§ 2; P.L. 1984, ch. 206, art. VI, § 5; P.L. 1984, ch. 243, § 1; P.L. 1984 (s.s.),
ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5; P.L. 1990, ch. 65, art. 61, § 4; P.L.
1993, ch. 138, art. 38, § 1; P.L. 2011, ch. 151, art. 19, § 15; P.L. 2024, ch. 117,
art. 6, § 20, effective January 1, 2025.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-23-1
What does Rhode Island General Laws § 44-23-1 cover?
Section 44-23-1 ("Estate and Transfer Taxes — Enforcement and Collection") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-23-1?
A common citation format is "Rhode Island General Laws § 44-23-1" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-23-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.