/etc/rmt is in tar 1.29b-1.1.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | #!/bin/sh
#
# This is not a mistake. This shell script (/etc/rmt) has been provided
# for compatibility with other Unix-like systems, some of which have
# utilities that expect to find (and execute) rmt in the /etc directory
# on remote systems.
#
exec /usr/sbin/rmt
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