SECTION 44-21-2

   § 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 toduty is one-tenth of one percent (.1%), and inures one-eighth ( 1/8) part ofthe duty to the use of the city or town in which sales are made and theremainder of the duty to the use of the state.