It is found that in order to assure the effective and efficient administration of the tax laws of the State of Rhode Island, it is essential that the state collect taxes owed it in a timely manner. Failure to collect delinquent taxes is detrimental to the health and safety of the citizens of this state.
R.I. Gen. Laws § 5-76-1
Declaration of purpose
P.L. 2004, ch. 595, art. 39, § 1.
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.