§ 44-30-93 - Transferees.
SECTION 44-30-93
§ 44-30-93 Transferees. – (a) General. The amount of liability of a transferee of property of ataxpayer for any Rhode Island personal income tax shall be assessed, paid, andcollected in the same manner and subject to the same provisions and limitationsas in the case of the tax to which the liability relates, except that theperiod of limitations for assessment against the transferee shall be extendedby one year for each successive transfer, in order, from the original taxpayerto the transferee involved, but not by more than three (3) years in theaggregate. The term "transferee" includes donee, heir, legatee, devisee, anddistributee.
(1) If before the expiration of the period of limitations forassessment of the amount of liability of the transferee, a claim has been filedby the tax administrator in any court proceeding against the original taxpayeror the last preceding transferee based upon the liability of the originaltaxpayer, then the period of limitation for the assessment shall in no eventexpire prior to one year after the court proceeding terminates.
(2) If before the expiration of the time prescribed insubsection (a) of this section for the assessment of the amount of liability,the tax administrator and the transferee have both consented, in writing, toits assessment after that time, the amount may be assessed at any time prior tothe expiration of the period agreed upon. The period so agreed upon may beextended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon. For the purpose of determining the period oflimitation on credit or refund to the transferee of overpayments of tax made bythe transferee or overpayments of tax made by the transferor of which thetransferee is legally entitled to credit or refund, the agreement and anyextension thereof shall be deemed an agreement and extension thereof referredto in § 44-30-87(b). If the agreement is executed after the expiration ofthe period of limitation for assessment against the original taxpayer, then inapplying the limitations under § 44-30-87(b) on the amount of the creditor refund, the periods specified in § 44-30-87(a) shall be increased bythe period from the date of the expiration to the date of the agreement.
(c) Deceased transferor. If any person is deceased,the period of limitation for assessment against the person shall be the periodthat would be in effect if the person had lived.
(d) Evidence. The tax administrator shall makeavailable evidence in his or her possession to the transferee so as to enablethe transferee to determine the liability of the original taxpayer and of anypreceding transferees.