Estate and Transfer Taxes – Enforcement and Collection

SECTION 44-23-43

§ 44-23-43. Reciprocal laws required – Liberal construction – Remission of intangible property.

The provisions of §§ 44-23-39 – 44-23-42 apply to the estate of a nonresident decedent whenever the laws of the state of domicile of the decedents contain a provision, of any nature or however expressed, where this state is given reasonable assurance of the collection of its death taxes, interest and penalties, from the estates of decedents dying domiciled in this state but whose estates are being administered by a court having probate jurisdiction in the other state; or whenever the state of domicile does not grant letters testamentary or of administration in nonresident estates until after the letters have been issued by the state of domicile. The provisions are liberally construed in order to ensure that the state of domicile of any decedent receives any death taxes, which may be due it, together with interest and penalties. Nothing in those sections shall be construed to prevent a probate court from ordering the remission of any intangible personal property belonging to a nonresident decedent whose estate is being administered in this state, and the probate court is authorized to order the remission whenever good cause is shown.

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