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

Rhode Island Statutes

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

Rhode Island § 44-21-2

Title 44Taxation

Ch. 44-21Duty on Auction Sales

This text of Rhode Island § 44-21-2 (§ 44-21-2. Duty imposed — Apportionment between state and city or town.) 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 § 44-21-2 (2026).

Text

§ 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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§ 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.