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RHODE ISLAND STATUTES AND CODES

§ 44-11-8 - Lien on real estate.

SECTION 44-11-8

   § 44-11-8  Lien on real estate. – The amount of any tax, penalty, and interest charge imposed upon anycorporation under the provisions of this chapter shall, until collected,constitute a lien upon the corporation's real estate located in this state, andthis lien shall take precedence over any other lien or encumbrance on the realestate.

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