Section 44-9-6 Primary liability of life estate.

RI Gen L § 44-9-6 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

§ 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.

History of Section. (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.)