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.)