Rhode Island § 44-4-14 § 44-4-14. Tangible personal property in decedent's estate.

Rhode Island Statutes

§ 44-4-14 — § 44-4-14. Tangible personal property in decedent's estate.

Rhode Island § 44-4-14

Title 44Taxation

Ch. 44-4Situs and Ownership of Taxable Property

This text of Rhode Island § 44-4-14 (§ 44-4-14. Tangible personal property in decedent's estate.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-4-14 (2026).

Text

§ 44-4-14. Tangible personal property in decedent's estate.
If no executor of the will of, or no administrator of the estate of, a deceased person
            has been appointed, the tangible personal property of the deceased person, liable
            to taxation, is assessed as the estate of the deceased person, in the city or town
            where the deceased person resided, and the executor or administrator subsequently
            appointed is liable in his or her official capacity for so much of the tax proven
            not to be in excess of the tax upon the amount for which the estate was properly taxable.
         

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§ 44-4-14. Tangible personal property in decedent's estate.

If no executor of the will of, or no administrator of the estate of, a deceased person has been appointed, the tangible personal property of the deceased person, liable to taxation, is assessed as the estate of the deceased person, in the city or town where the deceased person resided, and the executor or administrator subsequently appointed is liable in his or her official capacity for so much of the tax proven not to be in excess of the tax upon the amount for which the estate was properly taxable.

Legislative History

G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-14; P.L. 1960, ch. 52, § 21 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 8.