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 this lien shall take precedence over any other lien or encumbrance on the real estate.
Lien on real estate
R.I. Gen. Laws § 44-11-8., under Chapter 44-11 Business Corporation Tax.
R.I. Gen. Laws § 44-11-8.