{"data":{"id":"us-ri/r.i.-gen.-laws-44-14-21","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-14-21","heading":"Lien on real estate.","body":"The amount of any tax, penalty, and interest charge imposed upon any banking institution under the provisions of this chapter shall, until collected, constitute a lien upon the banking institution’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 14 Taxation of Banks"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-14/44-14-21.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:26Z","sha256":"c1497541ce862616baf9d060bf73496808632c381565a85b22ee1a00f879a3e6","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-14-20","next":"us-ri/r.i.-gen.-laws-44-14-22"},"notice":"GroundRules: Original legal text. Not legal advice."}