§ 44-20-54 - Taxes and fees as debt to state.
SECTION 44-20-54
§ 44-20-54 Taxes and fees as debt tostate. – Any tax imposed under the provisions of this chapter, together with all licensefees or charges, also become, from the time they are due and payable, a debt tothe state of Rhode Island from the person or corporation liable for the paymentof the tax, fees or charges.