{"data":{"id":"us-ri/r.i.-gen.-laws-44-20-54","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-20-54","heading":"Taxes and fees as debt to state.","body":"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.","path":["Title 44 Taxation","Chapter 20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-20/44-20-54.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:29Z","sha256":"1e0534accee23ea5cc1940935c054de93668922a9417aa9961672b2a54583c52","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-20-53","next":"us-ri/r.i.-gen.-laws-44-20-55"},"notice":"GroundRules: Original legal text. Not legal advice."}