Rhode Island General Laws Title 44. Taxation § 44-23-10. Deposit with tax administrator to cover taxes

An executor, administrator, or trustee may deposit with the tax administrator a sum of money sufficient in the opinion of the tax administrator to pay all taxes, which may become due under the provisions of chapter 22 of this title. When the taxes have been determined, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, repay to the executor, administrator, or trustee the difference between the determined taxes and the amount deposited, or the tax administrator shall collect any deficiency in the tax. The lien upon the estate imposed under § 44-23-9 is discharged by the acceptance of the deposit.