There is a newer version of the Rhode Island General Laws
2010 Rhode Island Code
Title 44 Taxation
CHAPTER 44-4 Situs and Ownership of Taxable Property
- § 44-4-1 Place of taxation of real estate.
- § 44-4-2 Buildings on leased land deemed real estate.
- § 44-4-3 Fixtures declared to be real estate.
- § 44-4-4 Assessment of real estate taxes against owner.
- § 44-4-4.1 State property taxed to lessee or tenant.
- § 44-4-4.2 Leasehold improvements taxed to tenant of quasi-public corporation.
- § 44-4-5 Mortgagor in possession of real estate deemed owner.
- § 44-4-6 Tenant for life or years.
- § 44-4-7 Undivided real estate of decedent.
- § 44-4-8 Real estate tax assessed to person not the owner.
- § 44-4-8.1 Apportionment of taxes upon sale of real estate.
- § 44-4-9 Rules for taxation of tangible personal property.
- § 44-4-10 Persons to whom tangible personalty taxed Place of taxation.
- § 44-4-11 44-4-13. Repealed..
- § 44-4-14 Tangible personal property in decedent's estate.
- § 44-4-15 Property of minors not under guardianship.
- § 44-4-16 44-4-23. Repealed..
- § 44-4-24 Rule as to situs of tangible personal property.
- § 44-4-25 Severability.
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