2015 -- H 5238 | |
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LC000549 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2015 | |
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A N A C T | |
RELATING TO TAXATION - ESTATE TAXATION | |
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Introduced By: Representatives Corvese, Ucci, Melo, and Blazejewski | |
Date Introduced: January 29, 2015 | |
Referred To: House Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-23 of the General Laws entitled "Estate and Transfer Taxes - |
2 | Enforcement and Collection" is hereby amended by adding thereto the following section: |
3 | 44-23-9.2. Notice of statutory estate lien. -- Whenever the state places a lien on any real |
4 | property, owned by a decedent at the time of his or her death, for unpaid state estate taxes, its tax |
5 | administrator shall provide written notice of the lien to the decedent's executor, administrator, |
6 | heirs-at-law and surviving joint tenant. It shall be the tax administrator's responsibility to |
7 | ascertain if a decedent owned real estate at the time of his or her death that would be subject to a |
8 | lien being placed on it. |
9 | SECTION 2. This act shall take effect upon passage. |
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LC000549 | |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION - ESTATE TAXATION | |
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1 | This act would require the state tax administrator to provide written notice of the |
2 | existence of a lien on real property owned by a decedent, to his or her executor, administrator, |
3 | heirs-at-law and surviving joint tenant. |
4 | This act would take effect upon passage. |
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