It is enacted by the General Assembly as follows:

SECTION 1. Section 44-23-38 of the General Laws in Chapter 44-23 entitled "Estate and Transfer Taxes - Enforcement and Collection" is hereby amended to read as follows:

44-23-38. Termination of lien. -- Any other provision of this or chapter 22 of this title to the contrary notwithstanding, a lien created by those chapters ceases to be a lien upon or enforceable against real estate upon the expiration of a period of fifteen (15) ten (10) years from and after the death of the person whose act, failure to act, or death gave rise to the lien.

SECTION 2. This act shall take effect upon passage.