Transferees

# (a)

General. The amount of liability of a transferee of property of a taxpayer for any Rhode Island personal income tax shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates, except that the period of limitations for assessment against the transferee shall be extended by one year for each successive transfer, in order, from the original taxpayer to the transferee involved, but not by more than three

(3) years in the aggregate. The term “transferee” includes donee, heir, legatee, devisee, and distributee.

# (b)

Exceptions.

# (1)

If before the expiration of the period of limitations for assessment of the amount of liability of the transferee, a claim has been filed by the tax administrator in any court proceeding against the original taxpayer or the last preceding transferee based upon the liability of the original taxpayer, then the period of limitation for the assessment shall in no event expire prior to one year after the court proceeding terminates.

# (2)

If before the expiration of the time prescribed in subsection (a) of this section for the assessment of the amount of liability, the tax administrator and the transferee have both consented, in writing, to its assessment after that time, the amount may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. For the purpose of determining the period of limitation on credit or refund to the transferee of overpayments of tax made by the transferee or overpayments of tax made by the transferor of which the transferee is legally entitled to credit or refund, the agreement and any extension thereof shall be deemed an agreement and extension thereof referred to in § 44-30-87(b). If the agreement is executed after the expiration of the period of limitation for assessment against the original taxpayer, then in applying the limitations under § 44-30-87(b) on the amount of the credit or refund, the periods specified in § 44-30-87(a) shall be increased by the period from the date of the expiration to the date of the agreement.

# (c)

Deceased transferor. If any person is deceased, the period of limitation for assessment against the person shall be the period that would be in effect if the person had lived.

# (d)

Evidence. The tax administrator shall make available evidence in his or her possession to the transferee so as to enable the transferee to determine the liability of the original taxpayer and of any preceding transferees.