Rhode Island § 44-14-21 § 44-14-21. Lien on real estate.

Rhode Island Statutes

§ 44-14-21 — § 44-14-21. Lien on real estate.

Rhode Island § 44-14-21

Title 44Taxation

Ch. 44-14Taxation of Banks

This text of Rhode Island § 44-14-21 (§ 44-14-21. Lien on real estate.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-14-21 (2026).

Text

§ 44-14-21. Lien on real estate.
The amount of any tax, penalty, and interest charge imposed upon any banking institution
            under the provisions of this chapter shall, until collected, constitute a lien upon
            the banking institution's real estate located in this state, and the lien shall take
            precedence over any other lien or encumbrance on the real estate.
         

Free access — add to your briefcase to read the full text and ask questions with AI

§ 44-14-21. Lien on real estate.

The amount of any tax, penalty, and interest charge imposed upon any banking institution under the provisions of this chapter shall, until collected, constitute a lien upon the banking institution's real estate located in this state, and the lien shall take precedence over any other lien or encumbrance on the real estate.