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·Title 44 Taxation·Ch. 44-4 Situs and Ownership of Taxable Property

§ 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.

Rhode Island § 44-4-14 (§ 44-4-14. Tangible personal property in decedent's estate.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.