R.I. Gen. Laws § 44-4-14 — Tangible personal property in decedent’s estate

If no executor of the will of, or no administrator of the estate of, a deceased person
has been appointed, the tangible personal property of the deceased person, liable
to taxation, is assessed as the estate of the deceased person, in the city or town
where the deceased person resided, and the executor or administrator subsequently
appointed is liable in his or her official capacity for so much of the tax proven
not to be in excess of the tax upon the amount for which the estate was properly taxable.