TITLE 44
Taxation
CHAPTER 44-13
Public Service Corporation Tax
SECTION 44-13-18
§ 44-13-18 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 corporation's real estate located in this state, and
the lien shall take precedence over any other lien or encumbrance on the real
estate.
History of Section.
(P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-18; P.L. 1985,
ch. 181, art. 62, § 1.)