2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-21 - Duty on Auction Sales
Section 44-21-8 - Payments to general and city or town treasurers.
§ 44-21-8. Payments to general and city or town treasurers.
Every auctioneer shall, within ten (10) days after rendering the account and taking the oath under § 44-21-7, pay the amount of duty upon the account of sales to the general treasurer for the use of the state, and the amount of duty due the city or town, to the city or town treasurer; and in case no sales on which duties are payable have been made, the auctioneer shall make an affidavit of this fact at the time and in the manner directed by this chapter, and transmit the affidavit to the general treasurer.
History of Section.
(G.L. 1896, ch. 159, § 18; G.L. 1909, ch. 188, § 18; G.L. 1923, ch. 216, § 18; G.L. 1938, ch. 337, § 18; G.L. 1956, § 44-21-8; P.L. 1999, ch. 354, § 32.)
