2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-13 - Public Service Corporation Tax
§ 44-13-18 - Lien on real estate.

SECTION 44-13-18

   § 44-13-18  Lien on real estate. – The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporation's real estate located in this state, and the lien shall take precedence over any other lien or encumbrance on the real estate.

Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.