The amount of any tax, penalty, and interest charge imposed upon any banking institution under the provisions of this chapter shall, until collected, constitute a lien upon the banking institution's real estate located in this state, and the lien shall take precedence over any other lien or encumbrance on the real estate.
History of Section.
P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-21.