Section 44-23.1-3 - Procedure for determining apportionment(a) The court having jurisdiction over the administration of the estate of a decedent determines the apportionment of the tax. If there are no probate proceedings, the superior court of the county where the decedent was domiciled at death determines the apportionment of the tax upon the application of the person required to pay the tax.(b) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in this chapter because of special circumstances, it may direct apportionment in the manner it finds equitable.(c) The expenses reasonably incurred by any fiduciary and by other persons interested in the estate in connection with the determination of the amount and apportionment of the tax are apportioned as provided in § 44-23.1-2 and charged and collected as a part of the tax apportioned. If the court finds it is inequitable to apportion the expenses as provided in § 44-23.1-2, it may direct apportionment of the expenses equitably.(d) If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.(e) In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter, the determination of the court in respect to the tax is prima facie correct.R.I. Gen. Laws § 44-23.1-3