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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-13-18

Lien on real estate

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

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

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In this chapter (40 sections)
  1. 44-13-2 · Foreign corporations subject to tax
  2. 44-13-2.1 · Public service companies subject to tax
  3. 44-13-2.2 · Gross earnings of certain corporations and public service…
  4. 44-13-3 · Minimum tax
  5. 44-13-4 · Rate of taxation
  6. 44-13-5 · Deductions for merchandise sales and alternative fuel
  7. 44-13-6 · Due date of annual return
  8. 44-13-7 · Extension of time for filing of returns
  9. 44-13-8 · Statements, returns, and rules and regulations
  10. 44-13-9 · Entire gross earnings of business wholly within state
  11. 44-13-10 · Apportionment of earnings from business partially within…
  12. 44-13-11 · Liability of fiduciaries
  13. 44-13-12 · Intangibles exempt from taxation — Corporation whose…
  14. 44-13-13 · Taxation of certain tangible personal property
  15. 44-13-13.1 · Personal property tax — Application of aggrieved party…
  16. 44-13-13.2 · Personal property tax — Application to recover
  17. 44-13-14 · Exemption of securities from taxation
  18. 44-13-15 · Determination and payment of tax
  19. 44-13-16 · Claim for refund — Hearing upon denial
  20. 44-13-17 · Interest on delinquent payments
  21. 44-13-18 · Lien on real estate
  22. 44-13-19 · Supplemental returns
  23. 44-13-20 · Power to summon witnesses
  24. 44-13-21 · Service of summons
  25. 44-13-22 · Enforcement of summons
  26. 44-13-23 · Determination of tax without return
  27. 44-13-24 · Pecuniary penalty for failure to file return
  28. 44-13-25 · Pecuniary penalty for false return
  29. 44-13-26 · Collection of pecuniary penalties
  30. 44-13-27 · Examination of records and witnesses
  31. 44-13-28 · Penalty for violations by corporation
  32. 44-13-29 · Penalty for violations by individuals
  33. 44-13-30 · Penalty for failure to file return or statement
  34. 44-13-31 · Hearing on application by corporation
  35. 44-13-32 · Appeals
  36. 44-13-33 · Collection by writ of execution
  37. 44-13-34 · Severability
  38. 44-13-35 · Gross earnings exempt from the public service corporation tax
  39. 44-13-36 · Public service corporation tax included in utility rates
  40. 44-13-37 · Temporary relief from the gross earnings tax on electricity…
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