There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-14 - Taxation of Banks
§ 44-14-21 - Lien on real estate.
SECTION 44-14-21
§ 44-14-21 Lien on real estate. – The amount of any tax, penalty, and interest charge imposed upon any banking institution under the provisions of this chapter shall, until collected, constitute a lien upon the banking institution'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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