{"data":{"id":"us-ri/r.i.-gen.-laws-44-11-8","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-11-8","heading":"Lien on real estate.","body":"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.","path":["Title 44 Taxation","Chapter 11 Business Corporation Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-11/44-11-8.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:24Z","sha256":"77766035644784717169d4dbaafcc4d3a421d9a739f941828242761e7806040d","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-11-7.1","next":"us-ri/r.i.-gen.-laws-44-11-9"},"notice":"GroundRules: Original legal text. Not legal advice."}