There is a newer version of the Rhode Island General Laws
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.
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