Chapter 21
Duty on Auction Sales

Index of Sections

§ 44-21-1. Sales subject to duty.

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

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

§ 44-21-4. Bidding on part of property to be sold.

§ 44-21-5. Purchase by auctioneer or original owner.

§ 44-21-6. Accounts rendered by auctioneers.

§ 44-21-7. Oath to auctioneer’s account.

§ 44-21-8. Payments to general and city or town treasurers.

§ 44-21-9. Forfeiture for neglect of duty by auctioneer.