R.I. Gen. Laws § 44-21-8 — Payments to general and city or town treasurers

Every auctioneer shall, within ten (10) days after rendering the account and taking
the oath under § 44-21-7, pay the amount of duty upon the account of sales to the general treasurer for the
use of the state, and the amount of duty due the city or town, to the city or town
treasurer; and in case no sales on which duties are payable have been made, the auctioneer
shall make an affidavit of this fact at the time and in the manner directed by this
chapter, and transmit the affidavit to the general treasurer.