Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-11-8: Lien on real estate.

Where this section sits in the code

Title 44 Taxation
Chapter 11 Business Corporation Tax

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.

Collected 2026-09-05T20:00:24Z. Source file · JSON

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