Rhode Island § 44-23-28 - Estate and Transfer Taxes — Enforcement and Collection

§ 44-23-28. Election to invoke remedy as to conflict of laws.

(a) In any case in which this state and one or more other states each claim that it was the domicile of a decedent at the time of his or her death, and no judicial determination of domicile for death tax purposes has been made in any of those states, any executor or the taxing official of any of those states, may elect to invoke the provisions of §§ 44-23-27 — 44-23-32. The election is evidenced by sending a notice by registered or certified mail, receipt requested, to the taxing officials of each of those states and to each executor, ancillary administrator and interested person.

(b) Any executor may reject the election by sending a notice by registered or certified mail, receipt requested, to the taxing officials involved and to all other executors within forty (40) days after the receipt of the notice of election. If the election is rejected, no further proceedings shall be had under §§ 44-23-27 — 44-23-32. If the election is not rejected, the dispute as to the death taxes shall be determined solely as provided in this chapter, and no other proceedings to determine or assess the death taxes shall be instituted in the courts of this state or otherwise.