§ 44-11-39 - Tax as debt to state.
SECTION 44-11-39
§ 44-11-39 Tax as debt to state. –Any tax imposed under the provisions of this chapter, together with allincreases, penalties, charges, and interest, shall also become, from the timethe same are due and payable, a debt due to the state of Rhode Island from thecorporation liable for the payment of the tax.