2013 -- H 5223

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LC00746

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2013

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A N A C T

RELATING TO TAXATION -- ESTATE TAXATION

     Introduced By: Representative Arthur J. Corvese

     Date Introduced: January 31, 2013

     Referred To: House Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-23 of the General Laws entitled "Estate and Transfer Taxes -

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Enforcement and Collection" is hereby amended by adding thereto the following section:

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     44-23-9.2. Notice of statutory estate lien. -- Whenever the state places a lien on any real

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property, owned by a decedent at the time of his or her death, for unpaid state estate taxes, its tax

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administrator shall provide written notice of the lien to the decedent's executor, administrator,

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heirs-at-law and surviving joint tenant. It shall be the tax administrator's responsibility to

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ascertain if a decedent owned real estate at the time of his or her death that would be subject to a

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lien being placed on it.

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     SECTION 2. This act shall take effect upon passage.

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LC00746

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION -- ESTATE TAXATION

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     This act would require the state tax administrator to provide written notice of the

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existence of a lien on real property owned by the decedent, to his or her executor, administrator,

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heirs-at-law and surviving joint tenant.

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     This act would take effect upon passage.

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LC00746

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