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.
R.I. Gen. Laws § 44-13-18
Lien on real estate
P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-18; P.L. 1985, ch. 181, art. 62, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.