Rhode Island General Laws 44-4-15. Property of minors not under guardianship
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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.
History of Section.
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.
Terms Used In Rhode Island General Laws 44-4-15
- Personal property: All property that is not real property.