Title 44
Taxation

Chapter 22
Estate and Transfer Taxes — Liability and Computation

R.I. Gen. Laws 44-22-2



 44-22-2.  Exemption — Missing persons in military action.

An estate of a serviceman or servicewoman who has been classified by the armed forces of the United States as missing in action is exempt from provisions of this chapter pertaining to taxation.

History of Section.
P.L. 1977, ch. 213, 1; P.L. 1983, ch. 178, 1; P.L. 1984, ch. 206, art. VI, 2; P.L. 1984 (s.s.), ch. 450, 2; G.L. 1956, 44-22-2; P.L. 1990, ch. 65, art. 61, 3.