Title 44
Taxation

Chapter 21
Duty on Auction Sales

R.I. Gen. Laws § 44-21-3

§ 44-21-3. Amount on which duty based — Retention and payment by auctioneer.

The duties listed in § 44-21-2 are calculated on the sums for which the exposed property to sale is struck off, and is retained by the officer selling the property out of the amount of the sales and paid over to the proper officer.

History of Section.
G.L. 1896, ch. 159, § 13; G.L. 1909, ch. 188, § 13; G.L. 1923, ch. 216, § 13; G.L. 1938, ch. 337, § 13; G.L. 1956, § 44-21-3.