Any tax imposed under the provisions of this chapter, together with all license fees or charges, also become, from the time they are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of the tax, fees or charges.
R.I. Gen. Laws § 44-20-54
Taxes and fees as debt to state
P.L. 1939, ch. 663, § 37; G.L. 1956, § 42-20-54.
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.