GroundRules
R.I. Gen. Laws § 44-29-8: Taxes as debt to state — Lien on real estate.
Where this section sits in the code
- Title 44 Taxation
- Chapter 29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
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.
Collected 2026-09-05T20:00:31Z. Source file · JSON