Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the corporation liable for the payment of the tax.
R.I. Gen. Laws § 44-11-39
Tax as debt to state
G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-39.
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.