Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-21-5 — Purchase by auctioneer or original owner
Whenever any auction has actually begun and the final purchase or bidding has been
made by the owner of the property, by the auctioneer or by any person employed by
either of them, the duty is paid as if the bidding has been made by any other person.
Source: official text