§ 44-23-36 - Payment of tax as prerequisite for allowance of final account. - Rhode Island Statutes

SECTION 44-23-36

   § 44-23-36  Payment of tax as prerequisitefor allowance of final account. – The final account of an executor, administrator, or trustee shall not beallowed by the court having jurisdiction of the estate unless the accountshows, and the court finds, that all taxes imposed under the provisions ofchapter 22 of this title upon any property or interest in property belonging tothe estate to be settled by the account and then payable have been paid, thatthe payment of the taxes has been extended, or that the property or anyinterest in property is not liable for any tax imposed under chapter 22 of thistitle. The receipt of the tax administrator for the amount of the tax isconclusive as to the payment of the tax to the extent of the receipt, and thecertification of the tax administrator that an estate, property, or interest isnot liable for any tax imposed by chapter 22 of this title is conclusive ofthat fact.