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2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-11 - Business Corporation Tax
Section 44-11-8 - Lien on real estate.
Universal Citation: RI Gen L § 44-11-8 (2017)
§ 44-11-8. 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 this lien shall take precedence over any other lien or encumbrance on the real estate.
History of Section.
(G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-8.)
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