Title 44
Taxation

Chapter 11
Business Corporation Tax

R.I. Gen. Laws § 44-11-39

§ 44-11-39. Tax as debt to state.

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.

History of Section.
G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-39.