Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-4-15
Property of minors not under guardianship
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-15; P.L. 1960, ch. 52, § 22 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 9.
Source: view the official text
In this chapter (17 sections)
- 44-4-1 · Place of taxation of real estate
- 44-4-2 · Buildings on leased land deemed real estate
- 44-4-3 · Fixtures declared to be real estate
- 44-4-4 · Assessment of real estate taxes against owner
- 44-4-4.1 · State property taxed to lessee or tenant
- 44-4-4.2 · Leasehold improvements taxed to tenant of quasi-public…
- 44-4-5 · Mortgagor in possession of real estate deemed owner
- 44-4-6 · Tenant for life or years
- 44-4-7 · Undivided real estate of decedent
- 44-4-8 · Real estate tax assessed to person not the owner
- 44-4-8.1 · Apportionment of taxes upon sale of real estate
- 44-4-9 · Rules for taxation of tangible personal property
- 44-4-10 · Persons to whom tangible personalty taxed â Place of…
- 44-4-14 · Tangible personal property in decedentâs estate
- 44-4-15 · Property of minors not under guardianship
- 44-4-24 · Rule as to situs of tangible personal property
- 44-4-25 · Severability