§ 44-13-11 - Liability of fiduciaries. - Rhode Island Statutes

SECTION 44-13-11

   § 44-13-11  Liability of fiduciaries.– Any receiver, liquidator, trustee, assignee, conservator, or other fiduciaryconducting or liquidating the business or selling the assets of any corporationshall be subject to the provisions of and the tax imposed by this chapter inthe same manner and to the same extent as if the business were being conductedor liquidated or the assets sold by the agents or officers of the corporation.