Any receiver, liquidator, trustee, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall 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.
R.I. Gen. Laws § 44-13-11
Liability of fiduciaries
P.L. 1942, ch. 1212, art. 6, § 15; G.L. 1956, § 44-13-11; P.L. 1985, ch. 181, art. 62, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.