Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 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
corporationâs real estate located in this state, and the lien shall take precedence
over any other lien or encumbrance on the real estate.

Last amended: History of Section. P.L. 1942, ch. 1212, art. 6, Â§ 7; G.L. 1956, Â§ 44-13-18; P.L. 1985, ch. 181, art. 62, Â§ 1.

Source: official text