TITLE 44
Taxation

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

SECTION 44-23-32


§ 44-23-32. Reciprocal laws required.

The provisions of §§ 44-23-27 – 44-23-31 apply only to cases in which each of the states involved has in effect a law substantially similar to those sections.

History of Section.
(G.L. 1938, ch. 43, § 43; P.L. 1950, ch. 2508, § 1; G.L. 1956, § 44-23-32.)