TITLE 44
Taxation

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

SECTION 44-23-42


§ 44-23-42. Noncompliance by administrator of nonresident – "State" defined.

Failure to comply with any of the provisions of §§ 44-23-39 – 44-23-41 bars any executor or administrator from the right to a final accounting or discharge in any probate court in this state. The word "state" for the purposes of §§ 44-23-39 – 44-23-41 includes any territory of the United States, the District of Columbia, and any foreign country.

History of Section.
(G.L. 1923, ch. 39, § 41; P.L. 1932, ch. 1963, § 3; G.L. 1938, ch. 43, § 40; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-42.)