Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-4-15 — Property of minors not under guardianship

The tangible personal property of any minor not under guardianship is assessed to
the minor, and the minor is liable for so much of the tax, notwithstanding his or
her minority, proven not to be in excess of the tax upon the amount for which the
minor was properly taxable.

Last amended: History of Section. G.L. 1909, ch. 57, Â§ 9; P.L. 1912, ch. 769, Â§ 39; G.L. 1923, ch. 59, Â§ 9; G.L. 1938, ch. 30, Â§ 9; G.L. 1956, Â§ 44-4-15; P.L. 1960, ch. 52, Â§ 22 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, Â§ 1; P.L. 1969, ch. 197, art. 7, Â§ 9.

Source: official text