R.I. Gen. Laws § 44-7-10 — Priority of city or town taxes in insolvency

Whenever any person shall become insolvent, or die insolvent, city or town taxes due
from him or her or his or her estate shall have preference, after debts or taxes due
the United States and this state, over all other debts or demands, save those due
for necessary funeral charges, and for attendance and medicine during his or her last
sickness.