Rhode Island § 44-23-2 - Estate and Transfer Taxes — Enforcement and Collection
Full text of Rhode Island Rhode Island General Laws § 44-23-2 — Estate and Transfer Taxes — Enforcement and Collection, with citation guidance and answers to common questions.
§ 44-23-2. Estate and Transfer Taxes — Enforcement and Collection
R.I. Gen. Laws § 44-23-2
§ 44-23-2. Statements filed by trustees.
Whenever any person during his or her life appoints a trustee, naming that person or others as beneficiaries, and providing for the administration of the trust after his or her death, or providing for a termination of the trust and a distribution of the trust estate or any part of the trust estate at his or her death, any person acting as the trustee or any trustee of property subject to a power of appointment, shall, within thirty (30) days after the death of the creator of the trust, or within thirty (30) days after the death of the donee of the power file with the tax administrator a sworn statement showing:
(1) The trust agreement, if any;
(2) The full and fair cash value of the trust estate;
(3) The extent of the duration of the trust;
(4) The manner provided for its termination;
(5) The names and addresses of the beneficiaries of the trust; and
(6) Any other information relating to the trust, which the tax administrator may deem necessary for the proper assessment of the tax on the estate.
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, § 44-23-2.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-23-2
What does Rhode Island General Laws § 44-23-2 cover?
Section 44-23-2 ("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 § 44-23-2?
A common citation format is "Rhode Island General Laws § 44-23-2" (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 § 44-23-2 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.