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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-29-8

Taxes as debt to state — Lien on real estate

Official textwebserver.rilegislature.govlast amended

The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the seller’s real property located in this state, and this lien shall take precedence over any other lien or encumbrance on the property.

Amendment history

History of Section. P.L. 1969, ch. 197, art. 2, § 1.

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In this chapter (18 sections)
  1. 44-29-1 · Definitions
  2. 44-29-2 · Imposition of tax
  3. 44-29-3 · Filing of returns — Date due — Interest and penalty
  4. 44-29-4 · Deficiency determination — Interest
  5. 44-29-5 · Pecuniary penalties for deficiencies
  6. 44-29-6 · Notice of determination
  7. 44-29-7 · Determination without return — Interest and penalties
  8. 44-29-8 · Taxes as debt to state — Lien on real estate
  9. 44-29-9 · Collection powers
  10. 44-29-10 · Payment of refunds
  11. 44-29-11 · Hearing by administrator on application
  12. 44-29-12 · Appeals
  13. 44-29-13 · Judgment on review
  14. 44-29-14 · Penalty for violations generally
  15. 44-29-15 · Records required
  16. 44-29-16 · Rules and regulations — Forms
  17. 44-29-17 · Taxes imposed as additional to other taxes
  18. 44-29-18 · Severability
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