2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-11 - Business Corporation Tax
§ 44-11-36 - Liability of fiduciaries.
SECTION 44-11-36
§ 44-11-36 Liability of fiduciaries. – Any receiver, liquidator, trustee, trustee in bankruptcy, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall, except as provided in § 44-11-29(b), be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the corporation.
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