GroundRules
R.I. Gen. Laws § 44-4-15: Property of minors not under guardianship.
Where this section sits in the code
- Title 44 Taxation
- Chapter 4 Situs and Ownership of Taxable Property
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.
Collected 2026-09-05T20:00:19Z. Source file · JSON