§ 44-21-1. Sales subject to duty. All sales by auction are made by an auctioneer and are subject to a duty to the state, except the following: (1) Sales made pursuant to any judgment, sentence, decree, order, or rule of any court or judicial officer of the state or of any court of the United […]
§ 44-21-2. Duty imposed — Apportionment between state and city or town. The duty upon all property sold by auction in the state and which is liable to duty is one-tenth of one percent (.1%), and inures one-eighth (⅛) part of the duty to the use of the city or town in which sales are […]
§ 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 the exposed property to sale is struck off, and is retained by the officer selling the property out of the amount of the sales and paid over to the […]
§ 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 […]
§ 44-21-5. Purchase by auctioneer or original owner. Whenever any auction has actually begun and the final purchase or bidding has been made by the owner of the property, by the auctioneer or by any person employed by either of them, the duty is paid as if the bidding has been made by any other […]
§ 44-21-6. Accounts rendered by auctioneers. (a) Every auctioneer shall by January 31, and July 31, as of December 31 and June 30, render a just and true account, in writing, subscribed by the auctioneer, to the general treasurer of all property subject to duty sold by the auctioneer, the amount of each day’s sale […]
§ 44-21-7. Oath to auctioneer’s account. The auctioneer shall take, before some magistrate authorized to administer oaths, the following oath, to be endorsed and certified on the account so rendered: “I, [naming the person] do solemnly swear (or, affirm) that this account, to which I have subscribed my name, contains a just and true account […]
§ 44-21-8. Payments to general and city or town treasurers. Every auctioneer shall, within ten (10) days after rendering the account and taking the oath under § 44-21-7, pay the amount of duty upon the account of sales to the general treasurer for the use of the state, and the amount of duty due the […]
§ 44-21-9. Forfeiture for neglect of duty by auctioneer. Every auctioneer who fails to render his or her account or affidavit to the general treasurer, or fails to pay the duty due the state or city or town at the time and in the manner provided: (1) May be required to pay to the state […]
