Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-21 - Duty on Auction Sales > § 44-21-3 - Amount on which duty based – Retention and payment by auctioneer.

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

SECTION 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 theexposed property to sale is struck off, and is retained by the officer sellingthe property out of the amount of the sales and paid over to the proper officer.