Rhode Island General Laws Title 44. Taxation § 44-4-10. Persons to whom tangible personalty taxed--Place of taxation

(b)(1) All tangible personal property described in this section belonging to any person under guardianship or held in trust or otherwise by an executor, administrator, or trustee shall be taxed to the guardian, executor, administrator, or trustee in the town where the property is situated as defined in § 44-4-24.

(2) If any tangible personal property described in this section located in any town or city shall belong to any person, partnership, corporation, joint stock company, or association unknown to the assessors, it shall be taxed to the owner, a person unknown to the assessors, and the collector may distrain and sell the property in the same manner as provided in chapters 8 and 9 of this title;

(3) Provided, that if any tangible personal property described in this section located in any town or city and belonging to any person, co-partnership, corporation, joint stock company, or association unknown to the assessors is in possession or custody of any agent, consignee, or other person or persons acting in a contractual representative capacity for the owner unknown to the assessors, it shall be taxed to the agent, consignee, or other representative, and the agent, consignee, or other representative is personally liable for the tax assessed against him or her on the property in his or her possession or custody owned as described in this section and, shall have a lien on the property of the person unknown to the assessors for the tax paid on the unknown person's property;