R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-23.1-2 (2026)

Apportionment

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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Unless the will provides, the tax is apportioned among all persons interested in the estate. The apportionment is made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax are used for that purpose.

Notes of Decisions
Cited in 1 case, 2010–2010 · leading case: Steinhof v. Murphy, 991 A.2d 1028 (R.I. 2010).
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Steinhof v. Murphy, 991 A.2d 1028 (R.I. 2010). · cites it 3× “Section 44-23.1-2 states: “Unless the will provides, the tax is apportioned among all persons interested in the estate.”
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