{"data":{"id":"us-ri/r.i.-gen.-laws-44-21-2","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-21-2","heading":"Duty imposed — Apportionment between state and city or town.","body":"The duty upon all property sold by auction in the state and which is liable to duty is one-tenth of one percent (.1%), and inures one-eighth (⅛) part of the duty to the use of the city or town in which sales are made and the remainder of the duty to the use of the state.","path":["Title 44 Taxation","Chapter 21 Duty on Auction Sales"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-21/44-21-2.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:30Z","sha256":"2492e3d5e5c8138e46026261c5c789d97de6b3c5c8fbc5e5f0d3700f82fe7fdf","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-21-1","next":"us-ri/r.i.-gen.-laws-44-21-3"},"notice":"GroundRules: Original legal text. Not legal advice."}