The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the seller’s real property located in this state, and this lien shall take precedence over any other lien or encumbrance on the property.
R.I. Gen. Laws § 44-29-8
Taxes as debt to state — Lien on real estate
P.L. 1969, ch. 197, art. 2, § 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.