R.I. Gen. Laws § 44-11-8

Current through 2024 Public Law 457

Section 44-11-8 - Lien on real estate

The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporation's real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.

G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-8.