§ 44-23-1 - Statements filed by executors, administrators and heirs-at-law.
SECTION 44-23-1
§ 44-23-1 Statements filed by executors,administrators and heirs-at-law. – (a) Every executor, administrator, and heir-at-law, within nine (9) monthsafter the death of the decedent, shall file with the tax administrator astatement under oath showing the full and fair cash value of the estate, theamounts paid out from the estate for claims, expenses, charges, and fees, andthe statement shall also provide the names and addresses of all personsentitled to take any share or interest of the estate as legatees ordistributees of the estate.
(b) A fee of twenty-five dollars ($25.00) is paid when filingany statement required by this section. All fees received under this sectionare allocated to the tax administrator for enforcement and collection of taxes.