GroundRules
R.I. Gen. Laws § 44-20-54: Taxes and fees as debt to state.
Where this section sits in the code
- Title 44 Taxation
- Chapter 20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
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.
Collected 2026-09-05T20:00:29Z. Source file · JSON