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2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-21 - Duty on Auction Sales
§ 44-21-5 - Purchase by auctioneer or original owner.

SECTION 44-21-5

   § 44-21-5  Purchase by auctioneer or original owner. – Whenever any auction has actually begun and the final purchase or bidding has been made by the owner of the property, by the auctioneer or by any person employed by either of them, the duty is paid as if the bidding has been made by any other person.

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