Rhode Island Statutes
§ 44-4-15 — § 44-4-15. Property of minors not under guardianship.
§ 44-4-15. Property of minors not under guardianship.
The tangible personal property of any minor not under guardianship is assessed to the minor, and the minor is liable for so much of the tax, notwithstanding his or her minority, proven not to be in excess of the tax upon the amount for which the minor was properly taxable.
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Rhode Island § 44-4-15 (§ 44-4-15. Property of minors not under guardianship.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
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, § 44-4-15; P.L. 1960, ch. 52, § 22 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 9.
Nearby Sections
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§ 44-1-16
§ 44-1-16 — 44-1-22. Repealed.§ 44-1-23
§ 44-1-23. Release of tax liens.