R.I. Gen. Laws § 44-29-8
Current through 2024 Public Law 457
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