§ 44-13-18 - Lien on real estate.
SECTION 44-13-18
§ 44-13-18 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, andthe lien shall take precedence over any other lien or encumbrance on the realestate.