{"data":{"id":"us-ri/r.i.-gen.-laws-44-23.1-1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-23.1-1","heading":"Definitions.","body":"In this chapter:\n(1) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate and transfer taxes payable as provided by this title;\n(2) “Fiduciary” means executor, administrator of any description, and trustee;\n(3) “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;\n(4) “Person interested in the estate” means any person, including a personal representative, guardian, or trustee, entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent any property or interest in property included in the decedent’s taxable estate;\n(5) “State” means any state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico; and\n(6) “Tax” means the federal estate tax and the estate and transfer taxes payable as provided by this title and interest and penalties imposed in addition to the tax.","path":["Title 44 Taxation","Chapter 23.1 Uniform Estate Tax Apportionment"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-23.1/44-23.1-1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:31Z","sha256":"0468a98c0eae94431854b7eea655d6d534608917194eb02428ff3ce5165d39ba","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-23-46","next":"us-ri/r.i.-gen.-laws-44-23.1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}