R.I. Gen. Laws § 44-13-11 — Liability of fiduciaries

Any receiver, liquidator, trustee, assignee, conservator, or other fiduciary conducting
or liquidating the business or selling the assets of any corporation shall 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.