Rhode Island Statutes

§ 44-21-2 — § 44-21-2. Duty imposed — Apportionment between state and city or town.

Rhode Island·Title 44 Taxation·Ch. 44-21 Duty on Auction Sales

§ 44-21-2. Duty imposed — Apportionment between state and city or town.

The duty upon all property sold by auction in the state and which is liable to duty is one-tenth of one percent (.1%), and inures one-eighth (â…›) part of the duty to the use of the city or town in which sales are made and the remainder of the duty to the use of the state.

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Rhode Island § 44-21-2 (§ 44-21-2. Duty imposed — Apportionment between state and city or town.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

G.L. 1896, ch. 159, § 12; G.L. 1909, ch. 188, § 12; G.L. 1923, ch. 216, § 12; G.L. 1938, ch. 337, § 12; G.L. 1956, § 44-21-2.

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