§ 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 person.
History of Section.G.L. 1896, ch. 159, § 15; G.L. 1909, ch. 188, § 15; G.L. 1923, ch. 216, § 15; G.L. 1938, ch. 337, § 15; G.L. 1956, § 44-21-5.
Structure Rhode Island General Laws
Chapter 44-21 - Duty on Auction Sales
Section 44-21-1. - Sales subject to duty.
Section 44-21-2. - Duty imposed — Apportionment between state and city or town.
Section 44-21-3. - Amount on which duty based — Retention and payment by auctioneer.
Section 44-21-4. - Bidding on part of property to be sold.
Section 44-21-5. - Purchase by auctioneer or original owner.
Section 44-21-6. - Accounts rendered by auctioneers.
Section 44-21-7. - Oath to auctioneer’s account.
Section 44-21-8. - Payments to general and city or town treasurers.
Section 44-21-9. - Forfeiture for neglect of duty by auctioneer.