§ 44-23-18 - Extension of time for payment of additional estate tax. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-23 > 44-23-18

SECTION 44-23-18

§ 44-23-18 Extension of time for paymentof additional estate tax. – Whenever the tax administrator finds that the payment of the tax imposed by§ 44-22-1.1 causes undue hardship, the tax administrator may, in his orher discretion, with the approval of the attorney general and by agreement withthe executor, administrator, or trustee, extend the time for payment of thewhole or any part of the tax for a period not to exceed four (4) years from thedate the tax is due and payable, and may provide for payment in installments.In that case the amount in respect of which the extension is granted shall bepaid with or without interest, on or before the date of the expiration of theperiod of the extension.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-23 > 44-23-18

SECTION 44-23-18

§ 44-23-18 Extension of time for paymentof additional estate tax. – Whenever the tax administrator finds that the payment of the tax imposed by§ 44-22-1.1 causes undue hardship, the tax administrator may, in his orher discretion, with the approval of the attorney general and by agreement withthe executor, administrator, or trustee, extend the time for payment of thewhole or any part of the tax for a period not to exceed four (4) years from thedate the tax is due and payable, and may provide for payment in installments.In that case the amount in respect of which the extension is granted shall bepaid with or without interest, on or before the date of the expiration of theperiod of the extension.

State Codes and Statutes

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-23 > 44-23-18

SECTION 44-23-18

§ 44-23-18 Extension of time for paymentof additional estate tax. – Whenever the tax administrator finds that the payment of the tax imposed by§ 44-22-1.1 causes undue hardship, the tax administrator may, in his orher discretion, with the approval of the attorney general and by agreement withthe executor, administrator, or trustee, extend the time for payment of thewhole or any part of the tax for a period not to exceed four (4) years from thedate the tax is due and payable, and may provide for payment in installments.In that case the amount in respect of which the extension is granted shall bepaid with or without interest, on or before the date of the expiration of theperiod of the extension.