Section 33-19.1-3 does not apply to any of the following instruments or transfers:

(1)  A donative transfer to a person who is related by blood or affinity, within the fourth (4th) degree, to the transferor or is the cohabitant of the transferor.

(2)  An instrument that is drafted or transcribed by a person who is related by blood or affinity, within the fourth (4th) degree, to the transferor or is the cohabitant of the transferor.

(3)  An instrument that is approved pursuant to an order of the superior, family, district or any probate court, after full disclosure of the relationships of the persons involved.

(4)  A donative transfer to a federal, state, or local public entity; an entity that qualifies for an exemption from taxation under section 501(c)(3) or 501(c)(19) of the Internal Revenue Code; or a trust holding the transferred property for the entity.

(5)  A donative transfer of property valued at five thousand dollars ($5,000) or less, if the total value of the transferor’s estate equals or exceeds the amount of fifty thousand dollars ($50,000).

(6)  An instrument executed outside of Rhode Island by a transferor who was not a resident of Rhode Island when the instrument was executed.

History of Section.
P.L. 2014, ch. 491, § 1.