R.I. Gen. Laws § 44-4-15

Current through 2024 Public Law 457

Section 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.

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.