Title 44 · RI
Title 44Taxation
Citation: R.I. Gen. Laws § 44-11-8
Section: 44-11-8
Title 44Taxation
Chapter 11Business Corporation Tax
R.I. Gen. Laws § 44-11-8
§ 44-11-8. Lien on real estate.
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 corporationâs real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.
History of Section.G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-8.