R.I. Gen. Laws § 44-9-6

Current through 2024 Public Law 6

Section 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.

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