Title 44
Taxation

Chapter 21
Duty on Auction Sales

R.I. Gen. Laws § 44-21-4

§ 44-21-4. Bidding on part of property to be sold.

Whenever any sale or bidding is made at public auction in regard to any real estate or in regard to any goods, wares, merchandise or other personal property, upon any less quantity than the whole, for the purpose of fixing the price of any larger quantity or of the whole, the whole amount of the property sold, transferred, contracted for or negotiated by the terms and conditions of the auction is subject to a duty as if the whole has been set up and sold by auction.

History of Section.
G.L. 1896, ch. 159, § 14; G.L. 1909, ch. 188, § 14; G.L. 1923, ch. 216, § 14; G.L. 1938, ch. 337, § 14; G.L. 1956, § 44-21-4.