§ 44-23-17 - Suspension of tax payment pending claim against estate.
SECTION 44-23-17
§ 44-23-17 Suspension of tax paymentpending claim against estate. – Whenever it is necessary in the settlement of any estate to retain property orfunds for the purpose of paying the claim of any creditor, the amount orvalidity of which is contested and is not determined, the payment of the wholeor a proportionate part of the tax may be suspended, by and with the approvalof the tax administrator, to await the disposition of the claim.