R.I. Gen. Laws § 44-13-18

Current through 2024 Public Law 44

Section 44-13-18 - 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 the lien shall take precedence over any other lien or encumbrance on the real estate.

P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-18; P.L. 1985, ch. 181, art. 62, § 1.