2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
§ 44-29-8 - Taxes as debt to state – Lien on real estate.

SECTION 44-29-8

   § 44-29-8  Taxes as debt to state – Lien on real estate. – The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the seller's real property located in this state, and this lien shall take precedence over any other lien or encumbrance on the property.

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