TITLE 44
Taxation

CHAPTER 44-23
Estate and Transfer Taxes – Enforcement and Collection

SECTION 44-23-31


§ 44-23-31. Interest on tax pending arbitration of domicile.

In any case where it is determined by the board of arbitration referred to in § 44-23-30 that the decedent died domiciled in this state, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, four percent (4%) of the amount of the taxes per annum.

History of Section.
(G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-31.)