Rhode Island Estate Tax Cases
Last updated: 16 Oct 2025 •
Rhode Island Estate Tax — Case Notes & Commentary
Rhode Island has relatively few published appellate opinions that squarely interpret the state estate tax statutes. This page collects key touchpoints: statutory apportionment, Department rulings impacting practice, probate timing decisions that affect deductions/administration, and practical notes on liens and waivers.
Apportionment Under the Uniform Estate Tax Apportionment Act
What it’s about
Rhode Island has adopted the Uniform Estate Tax Apportionment Act (UETAA). The Act allocates the overall estate tax burden among beneficiaries/assets and addresses nonresident reciprocity.
Holding / Rule
In apportioning tax, allowances must be made for exemptions, deductions, and credits; temporary and remainder interests are not cross-apportioned; fiduciaries receive statutory protection when following the Act.
Comment
Even without a recent leading case, the UETAA often controls who ultimately bears Rhode Island estate tax (e.g., whether tax is charged to the residue or apportioned among recipients). Estate planners should align will/trust tax clauses with UETAA to avoid unintended shifts in burden, especially where nonresident property or mixed beneficiaries are involved.
Division of Taxation Declaratory Ruling 2020-02 (Estate Tax Base & Authority)
What it’s about
Clarifies statutory authority for Rhode Island’s estate tax as a levy on the right to transfer and confirms computation under § 44-22-1.1 for post-1991 decedents.
Holding / Rule
For decedents dying on or after Jan 1, 1992, the payable estate tax is determined under § 44-22-1.1. The ruling reiterates that Rhode Island imposes estate tax on residents and nonresidents to the extent of RI-situs property.
Comment
While not a court case, this ruling is frequently cited in practice to ground the base computation and residency/situs scope. Use it alongside UETAA apportionment when allocating tax among beneficiaries and in nonresident filings.
Glassie v. Doucette — Late Probate Claim & Estate Administration
What it’s about
Dispute over a late-filed claim against an estate. Although not an “estate tax” case, the timeliness of claims impacts deductible administration expenses and the overall net taxable estate.
Holding / Rule
The Supreme Court affirmed denial of leave to file a claim out of time. Probate claim deadlines are enforced strictly; late claims risk exclusion.
Comment
For tax preparers, disallowed late claims may not be deductible, which can increase the RI taxable base. Coordinate probate deadlines with tax computations to preserve deductions.
Practice Note — T-77 Lien Discharge & T-79 Waiver
What it’s about
RI imposes a statutory lien on real property and requires waivers for certain RI-related securities. Title companies and transfer agents often withhold closing/retitling until proof of tax compliance is furnished.
Holding / Rule
Not a judicial holding—rather, an entrenched administrative requirement: discharge liens on RI real estate via T-77 and obtain T-79 waivers for applicable securities before transfer.
Comment
In nonresident estates, lien/waiver steps are the most common “gatekeepers” to closings. Plan filings and payments to avoid delays; mismatches between federal schedules and RI-706 often trigger follow-up.
References
- Rhode Island Division of Taxation — Estate Tax portal: tax.ri.gov/tax-sections/estate-tax
- R.I. Gen. Laws ch. 44-23.1 (Uniform Estate Tax Apportionment): Justia – Chapter index • Selected sections: §44-23.1-5, §44-23.1-8
- RI Division of Taxation — Declaratory Ruling Request No. 2020-02: tax.ri.gov/guidance/declaratory-rulings/…/2020-02
- Glassie v. Doucette (R.I. 2023), No. 23-163 (PDF): courts.ri.gov/Opinions/Supreme-23-163.pdf
- Glassie v. Doucette (R.I. 2022), No. 22-317 (PDF): courts.ri.gov/Opinions/Supreme-22-317.pdf
- Form T-77 (Discharge of Estate Tax Lien): tax.ri.gov/media/18516/download
- Form T-79 (Estate Tax Waiver): tax.ri.gov/…/RI-T-79_2020_w.pdf