2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-23 - Estate and Transfer Taxes – Enforcement and Collection
Section 44-23-38 - Termination of lien.
§ 44-23-38 Termination of lien. – Any other provision of this or chapter 22 of this title to the contrary notwithstanding, a lien created by those chapters ceases to be a lien upon or enforceable against real estate upon the expiration of a period of ten (10) years from and after the death of the person whose act, failure to act, or death gave rise to the lien, regardless of the date of death.
History of Section.
(G.L. 1938, ch. 43, § 44; P.L. 1955, ch. 3525, § 1; G.L. 1956, § 44-23-38; P.L. 1961, ch. 128, § 1; P.L. 1999, ch. 354, § 33; P.L. 2001, ch. 395, § 1; P.L. 2009, ch. 358, § 1.)
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