R.I. Gen. Laws § 44-11-36 — Liability of fiduciaries

Any receiver, liquidator, trustee, trustee in bankruptcy, assignee, conservator, or
other fiduciary conducting or liquidating the business or selling the assets of any
corporation shall, except as provided in § 44-11-29(b), be subject to the provisions of and the tax imposed by this chapter in the same
manner and to the same extent as if the business were being conducted or liquidated
or the assets sold by the agents or officers of the corporation.