Estate and Transfer Taxes – Enforcement and Collection

SECTION 44-23-24

§ 44-23-24. Refusal to furnish information or obey subpoena.

If any executor, administrator, heir-at-law, or trustee, probate clerk or other person neglects or refuses to file any statement as required by the provisions of this chapter, or to furnish any other information required by this chapter, or neglects or refuses to comply with any subpoena issued under the authority of § 44-23-5, the tax administrator may apply to the sixth (6th) division of the district court, upon proof by affidavit of the neglect or refusal, for an order returnable in not less than two (2) nor more than five (5) days, directing the person charged in the affidavit with the neglect or refusal to show cause before the judge who made the order, or any other judge of the court, why the person should not be adjudged in contempt. Upon the return of the order, the judge before whom the matter is brought for a hearing shall examine the person under oath, and the person shall be given an opportunity to be heard. If the judge determines that the person has without reasonable cause been guilty of the neglect or refusal complained of, the judge may immediately commit the offender to the adult correctional institutions, to remain there until the offender submits to file the statement required or to furnish the information required, or to obey the subpoena, as the case may be, or is discharged according to law, or the judge may make any other order in the premises that the circumstances of the case may seem to the judge to require, and may from time to time alter, amend or suspend any order entered by the judge under this section. Notwithstanding anything contained in this section or in § 44-23-5, whenever any executor, administrator, heir-at-law, trustee, or other person liable for any tax imposed under the provisions of chapter 22 of this title, refuses or neglects to furnish any information which in the opinion of the tax administrator is necessary for the proper computation of the taxes payable under that chapter, after having been requested so to do, the tax administrator may in his or her discretion assess and collect the taxes at the highest rate at which they could in any event be computed. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.

History of Section.
(P.L. 1916, ch. 1339, § 25; G.L. 1923, ch. 39, §§ 23-25; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 23, 24; P.L. 1939, ch. 664, § 1; impl. am. P.L. 1956, ch. 3721, § 1; G.L. 1956, § 44-23-24; P.L. 1976, ch. 140, § 29; P.L. 1978, ch. 170, § 2.)