§ 44-23-11 - Tentative assessment.
SECTION 44-23-11
§ 44-23-11 Tentative assessment. –At the request of an executor, administrator, or trustee the tax administratormay make a tentative assessment of taxes under the provisions of §§44-22-1 and 44-22-1.1, whichever section is in effect at the time, to preventinterest charges on the amount of the tentative assessment, and shall acceptpayment of that sum, and when the taxes have been finally determined, thegeneral treasurer shall, upon certification by the tax administrator and withthe approval of the controller, repay to the executor, administrator, ortrustee the difference between the taxes so determined and the amount of thetentative assessment, or the tax administrator shall collect any deficiency inthe taxes together with interest on the deficiency, if any is due.