§ 44-11-8 - Lien on real estate.
SECTION 44-11-8
§ 44-11-8 Lien on real estate. – The amount of any tax, penalty, and interest charge imposed upon anycorporation under the provisions of this chapter shall, until collected,constitute a lien upon the corporation's real estate located in this state, andthis lien shall take precedence over any other lien or encumbrance on the realestate.