{"data":{"id":"us-ri/r.i.-gen.-laws-44-13-18","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-13-18","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 the lien shall take precedence over any other lien or encumbrance on the real estate.","path":["Title 44 Taxation","Chapter 13 Public Service Corporation Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-13/44-13-18.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:25Z","sha256":"15d0fb81abd2d7d123feafa3c82de28f10bfca58fac2a519cf54e41c8855c364","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-13-17","next":"us-ri/r.i.-gen.-laws-44-13-19"},"notice":"GroundRules: Original legal text. Not legal advice."}