2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
Section 44-29-8 - Taxes as debt to state - Lien on real estate.

Universal Citation: RI Gen L § 44-29-8 (2017)

§ 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.

History of Section.
(P.L. 1969, ch. 197, art. 2, § 1.)

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