Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-23 - Estate and Transfer Taxes – Enforcement and Collection > § 44-23-15 - Taxes as debt to state.

§ 44-23-15 - Taxes as debt to state.

SECTION 44-23-15

   § 44-23-15  Taxes as debt to state. –The taxes imposed under the provisions of chapter 22 of this title, togetherwith all penalties, charges and interest shall also become, from the time thetaxes are due and payable, a debt to the state of Rhode Island from the personor corporation liable for the payment of the taxes.