Rhode Island General Laws — Title 44 (Taxation)
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.
Amendment history
History of Section. G.L. 1896, ch. 159, § 18; G.L. 1909, ch. 188, § 18; G.L. 1923, ch. 216, § 18; G.L. 1938, ch. 337, § 18; G.L. 1956, § 44-21-8; P.L. 1999, ch. 354, § 32.
Source: view the official text
In this chapter (9 sections)
- 44-21-1 · Sales subject to duty
- 44-21-2 · Duty imposed â Apportionment between state and city or town
- 44-21-3 · Amount on which duty based â Retention and payment by…
- 44-21-4 · Bidding on part of property to be sold
- 44-21-5 · Purchase by auctioneer or original owner
- 44-21-6 · Accounts rendered by auctioneers
- 44-21-7 · Oath to auctioneerâs account
- 44-21-8 · Payments to general and city or town treasurers
- 44-21-9 · Forfeiture for neglect of duty by auctioneer