§ 44-4-10 - Persons to whom tangible personalty taxed – Place of taxation.
SECTION 44-4-10
§ 44-4-10 Persons to whom tangiblepersonalty taxed – Place of taxation. – (a) The fixtures enumerated in § 44-4-3, all motors, machines, equipment,fixtures and tools of all sorts however propelled, in any factory, machineshop, print works, manufacturing, or other establishment of any kind, and alllivestock and farming tools on farms; all fixtures, tools, machinery,livestock, farming tools, goods, wares, merchandise, and all other tangiblepersonal property except manufacturer's inventory as defined in § 44-3-3situated in or upon any place for sale of property, store, office, shop, mine,quarry, farm, place of storage, manufactory, warehouse, or dwelling housebelonging to any person, partnership, corporation, joint stock company, orassociation, shall be taxed to the person, partnership, corporation, jointstock company, or association in the town or city where the property issituated as defined in § 44-4-24.
(b) All tangible personal property described in this sectionbelonging to any person under guardianship or held in trust or otherwise by anexecutor, administrator, or trustee shall be taxed to the guardian, executor,administrator, or trustee in the town where the property is situated as definedin § 44-4-24.
(2) If any tangible personal property described in thissection located in any town or city shall belong to any person, partnership,corporation, joint stock company, or association unknown to the assessors, itshall be taxed to the owner, a person unknown to the assessors, and thecollector may distrain and sell the property in the same manner as provided inchapters 8 and 9 of this title;
(3) Provided, that if any tangible personal propertydescribed in this section located in any town or city and belonging to anyperson, co-partnership, corporation, joint stock company, or associationunknown to the assessors is in possession or custody of any agent, consignee,or other person or persons acting in a contractual representative capacity forthe owner unknown to the assessors, it shall be taxed to the agent, consignee,or other representative, and the agent, consignee, or other representative ispersonally liable for the tax assessed against him or her on the property inhis or her possession or custody owned as described in this section and, shallhave a lien on the property of the person unknown to the assessors for the taxpaid on the unknown person's property;
(c) Provided, further, that nothing in this chapter shall beconstrued to impose any tax upon manufactured property owned by nonresidentsand brought into this state temporarily to be finished and returned to theowner. Persons, partnerships, corporations, joint stock companies, orassociations, residing or located in this state, and owning tangible personalproperty located in and taxed in any other state shall not be taxed for thisproperty in this state.