§ 44-4-14 - Tangible personal property in decedent's estate.
SECTION 44-4-14
§ 44-4-14 Tangible personal property indecedent's estate. – If no executor of the will of, or no administrator of the estate of, a deceasedperson has been appointed, the tangible personal property of the deceasedperson, liable to taxation, is assessed as the estate of the deceased person,in the city or town where the deceased person resided, and the executor oradministrator subsequently appointed is liable in his or her official capacityfor so much of the tax proven not to be in excess of the tax upon the amountfor which the estate was properly taxable.