The Inheritance Tax Act of 1916
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| Stand: | 2015-08-04 03:50:33 |
Produktbeschreibung
Excerpt from The Inheritance Tax Act of 1916: Public Laws, Chapter 1339, as Amended Passed by the General Assembly at Its January Session, A. D. 1916; Approved: February 22, 1916; May 5, 1920 Section 1. A tax shall be and is hereby imposed upon the net estate of every resident decedent, and upon the net estate of every non-resident decedent consisting of real property located within this state, or any interest therein, as a tax upon the right to transfer. Such tax shall be imposed at the rate of one-half of one per centum upon the excess value of each said estate over $5,000: Provided, that in the case of the estate of a non-resident decedent only such proportion of said exemption of $5,000 shall be allowed, as the value of the real property located in Rhode Island, or any interest therein, bears to the value of the entire estate wherever located; and provided, further, that the executor, administrator or trustee of such non-resident decedent´s estate shall file with the board of tax commissioners a sworn statement showing the full and fair cash value of the entire estate. If said statement is not filed as herein provided, no exemption shall be allowed. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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