Rhode Island Statutes

§ 44-9-6 — § 44-9-6. Primary liability of life estate.

Rhode Island § 44-9-6
JurisdictionRhode Island
Title 44Taxation
Ch. 44-9Tax Sales

This text of Rhode Island § 44-9-6 (§ 44-9-6. Primary liability of life 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 § 44-9-6 (2026).

Text

§ 44-9-6. Primary liability of life estate.

In case of a life estate, the interest of the tenant for life shall first be liable for the tax, and the remainderman, if assessed, shall be secondarily liable.

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Legislative History

G.L. 1896, ch. 48, § 8; G.L. 1909, ch. 60, § 10; G.L. 1923, ch. 62, § 10; G.L. 1938, ch. 32, §§ 10, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-6; P.L. 2003, ch. 262, § 1.

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Bluebook (online)
Rhode Island § 44-9-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/ri/44-9-6.