Rhode Island General Laws Title 44. Taxation § 44-9-47. Definitions

(1) “ Goods” means goods as defined in § 6A-9-102(a)(44).

(2) “ Lien” means the lien to secure the payment of personal property taxes described in § 44-9-48.

(3) “ Municipality” means any town or city of the state.

(4) “ Proceeds” means proceeds as defined in § 6A-9-102(a)(64).

(5) “ Purchase money security interest” means purchase money security interest as defined in § 6A-9-103.

(6) “ Secured party” means a municipality.

(7) “ Tax collector” means the person receiving the tax list of a municipality and the warrant to collect the tax list.

(8) “ Taxpayer” means a person with respect to whom personal property taxes have been levied by a municipality.