R.I. Gen. Laws § 44-9-47: Definitions.

As used in §§ 44-9-47 — 44-9-53, unless the context requires otherwise:

(1) “Goods” means goods as defined in § 6A-9-102(a)(44).

(2) “Lien” means the lien to secure the payment of personal property taxes described in § 44-9-48.

(3) “Municipality” means any town or city of the state.

(4) “Proceeds” means proceeds as defined in § 6A-9-102(a)(64).

(5) “Purchase money security interest” means purchase money security interest as defined in § 6A-9-103.

(6) “Secured party” means a municipality.

(7) “Tax collector” means the person receiving the tax list of a municipality and the warrant to collect the tax list.

(8) “Taxpayer” means a person with respect to whom personal property taxes have been levied by a municipality.