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Rhode Island General Laws > Chapter 44-23. Estate and Transfer Taxes â€“ Enforcement and Collection

Rhode Island General Laws > Title 44 > Chapter 44-23. Estate and Transfer Taxes â€“ Enforcement and Collection

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§ 44-23-1	Statements filed by executors, administrators and heirs-at-law
§ 44-23-2	Statements filed by trustees
§ 44-23-3	Extension of time for filing of statement
§ 44-23-4	Declarations under penalties of perjury
§ 44-23-5	Appraisal of estate
§ 44-23-6	Notice by probate clerk of grant of letters on estate
§ 44-23-7	Fees of probate clerk
§ 44-23-8	Estates where no will has been offered or letters granted
§ 44-23-9	Assessment and notice of estate tax -- Collection powers -- Lien
§ 44-23-9.1	Hearing by tax administrator on application
§ 44-23-10	Deposit with tax administrator to cover taxes
§ 44-23-11	Tentative assessment
§ 44-23-12	Recording of lien against real estate -- Discharge
§ 44-23-13	Assessment and notice of transfer tax -- Collection powers -- Lien on property
§ 44-23-14	Discharge of lien on real estate -- Liability of heir or devisee
§ 44-23-15	Taxes as debt to state
§ 44-23-16	Time taxes due -- Interest and additions to tax on delinquent payments
§ 44-23-16.1	Interest on overpayments
§ 44-23-17	Suspension of tax payment pending claim against estate
§ 44-23-18	Extension of time for payment of additional estate tax
§ 44-23-23	Sale of property to pay tax
§ 44-23-24	Refusal to furnish information or obey subpoena
§ 44-23-25	Settlement of taxes due
§ 44-23-26	Adjustment of clerical or palpable errors
§ 44-23-27	Conflict of laws as to domicile -- Definition of terms
§ 44-23-28	Election to invoke remedy as to conflict of laws
§ 44-23-29	Agreement as to amount due when domicile is in question -- Adjustment for credits against federal tax
§ 44-23-30	Interstate arbitration as to domicile
§ 44-23-31	Interest on tax pending arbitration of domicile
§ 44-23-32	Reciprocal laws required
§ 44-23-33	Appeals
§ 44-23-34	Permit required for transfer of securities of resident decedent
§ 44-23-35	Statement required as to delivery of decedent's property to other than administrator
§ 44-23-36	Payment of tax as prerequisite for allowance of final account
§ 44-23-37	Applicability of enforcement provisions
§ 44-23-38	Termination of lien
§ 44-23-39	Proof of payment of domiciliary tax by administrator of nonresident
§ 44-23-40	Information furnished to foreign tax officials
§ 44-23-41	Accounting on petition by foreign tax official
§ 44-23-42	Noncompliance by administrator of nonresident -- "State" defined
§ 44-23-43	Reciprocal laws required -- Liberal construction -- Remission of intangible property
§ 44-23-44	Exercise of statutory power
§ 44-23-45	Liberal construction -- Incidental powers
§ 44-23-46	Severability

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Rhode Island Laws: Estate and Gift Taxes

top">Rhode Island General Laws > Chapter 44-22. Estate and Transfer Taxes â€“ Liability and Computation

top">Rhode Island General Laws > Chapter 44-23. Estate and Transfer Taxes â€“ Enforcement and Collection

Rhode Island General Laws > Chapter 44-23.1. Uniform Estate Tax Apportionment

Rhode Island General Laws > Chapter 44-40. Generation Skipping Transfer Tax

U.S. Code Provisions: Estate and Gift Taxes

U.S. Code > Title 26 > Subtitle B - Estate And Gift Taxes

Tennessee Code > Title 65 > Chapter 3 > Part 1 > § 65-3-119. Penalties generally

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(a) It is the duty of the district attorneys general to bring suit in the name of the state on the relation of the department of transportation, in any court having jurisdiction thereof, to recover any penalty imposed by the provisions of this chapter and chapter 5 of this title.

(b) If any company, corporation or lessee knowingly violates any of the provisions of this chapter or chapter 5 of this title, or does any act prohibited therein, or fails or refuses to perform any duty required by the department of transportation pursuant to the provisions of this chapter or chapter 5 of this title for which a penalty has not therein been provided, for each and every such act of violation it shall pay to the state of Tennessee a penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).

(c) All penalties provided for in this chapter or chapter 5 of this title shall be recovered, and suit thereon shall be brought, in the name of the state of Tennessee.

(d) All penalties and fines recovered shall be paid into the state treasury.

[Acts 1897, ch. 10, §§ 20, 25, 26; Shan., §§ 3059a46, 3059a55, 3059a59, 3059a60; Code 1932, §§ 5422, 5431, 5435, 5436; modified; Acts 1980, ch. 760, § 1; T.C.A. (orig. ed.), §§ 65-321 â€” 65-324; Acts 1991, ch. 138, § 2; 1995, ch. 305, § 10.]


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