Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-4 - Situs and Ownership of Taxable Property > § 44-4-15 - Property of minors not under guardianship.

§ 44-4-15 - Property of minors not under guardianship.

SECTION 44-4-15

   § 44-4-15  Property of minors not underguardianship. – The tangible personal property of any minor not under guardianship is assessedto the minor, and the minor is liable for so much of the tax, notwithstandinghis or her minority, proven not to be in excess of the tax upon the amount forwhich the minor was properly taxable.