Chapter 358

2009 -- H 5568

Enacted 11/13/09

A N A C T

RELATING TO TAXATION - ESTATE AND TRANSFER TAXES - ENFORCEMENT AND COLLECTION

Introduced By: Representatives Lally, and Brien

Date Introduced: February 25, 2009

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 ten (10) years from and after the

death of the person whose act, failure to act, or death gave rise to the lien., regardless of the date

of death.

SECTION 2. This act would take effect upon passage.

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LC01682

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