Every tax, excise, or fee including any penalty, interest, or other charge payable to the tax administrator shall, from the time the tax, excise, or fee becomes due and payable, also become a debt to the state.
R.I. Gen. Laws § 44-1-8
Taxes and fees as debt to state
G.L. 1938, ch. 28, § 12; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-8.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.