Rhode Island General Laws 44-7-10. Priority of city or town taxes in insolvency
Current as of: 2024 | Check for updates
|
Other versions
Whenever any person shall become insolvent, or die insolvent, city or town taxes due from him or her or his or her estate shall have preference, after debts or taxes due the United States and this state, over all other debts or demands, save those due for necessary funeral charges, and for attendance and medicine during his or her last sickness.
History of Section.
G.L. 1896, ch. 50, § 3; G.L. 1909, ch. 62, § 3; G.L. 1923, ch. 64, § 3; G.L. 1938, ch. 36, § 3; G.L. 1956, § 44-7-10.
Terms Used In Rhode Island General Laws 44-7-10
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
- town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
- United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8