§ 31-36-12 - Tax as debt to state.
SECTION 31-36-12
§ 31-36-12 Tax as debt to state. –The tax imposed under the provisions of this chapter, together with allpenalties, charges, and interest thereon shall also become, from the time thesame are due and payable, a debt to the state of Rhode Island from the personor corporation liable for the payment of it.