R.I. Gen. Laws § 44-23-32: Reciprocal laws required.
Where this section sits in the code
- Title 44 Taxation
- Chapter 23 Estate and Transfer Taxes — Enforcement and Collection
The provisions of §§ 44-23-27 — 44-23-31 apply only to cases in which each of the states involved has in effect a law substantially similar to those sections.
Collected 2026-09-05T20:00:30Z. Source file · JSON