§ 44-1-8 - Taxes and fees as debt to state.
SECTION 44-1-8
§ 44-1-8 Taxes and fees as debt to state.– Every tax, excise, or fee including any penalty, interest, or other chargepayable to the tax administrator shall, from the time the tax, excise, or feebecomes due and payable, also become a debt to the state.