Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-9-6 — Primary liability of life estate

In case of a life estate, the interest of the tenant for life shall first be liable
for the tax, and the remainderman, if assessed, shall be secondarily liable.

Last amended: History of Section. G.L. 1896, ch. 48, Â§ 8; G.L. 1909, ch. 60, Â§ 10; G.L. 1923, ch. 62, Â§ 10; G.L. 1938, ch. 32, Â§Â§ 10, 27; P.L. 1946, ch. 1800, Â§ 1; G.L. 1956, Â§ 44-9-6; P.L. 2003, ch. 262, Â§ 1.

Source: official text