In case of a life estate, the interest of the tenant for life shall first be liable for the tax, and the remainderman, if assessed, shall be secondarily liable.
R.I. Gen. Laws § 44-9-6
Primary liability of life estate
G.L. 1896, ch. 48, § 8; G.L. 1909, ch. 60, § 10; G.L. 1923, ch. 62, § 10; G.L. 1938, ch. 32, §§ 10, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-6; P.L. 2003, ch. 262, § 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.