Rhode Island StatutesCHAPTER 44-5.1 - Real Estate Nonutilization Tax§ 44-5.1-1 - Purpose.§ 44-5.1-2 - Definitions.§ 44-5.1-3 - Imposition of tax.§ 44-5.1-4 - Rate of tax.§ 44-5.1-5 - Date on which taxes due.§ 44-5.1-6 - Appeals.§ 44-5.1-7 - Severability.