TITLE 44
Taxation

CHAPTER 44-23
Estate and Transfer Taxes – Enforcement and Collection

SECTION 44-23-15


§ 44-23-15. Taxes as debt to state.

The taxes imposed under the provisions of chapter 22 of this title, together with all penalties, charges and interest shall also become, from the time the taxes are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of the taxes.

History of Section.
(G.L. 1938, ch. 43, § 10; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-15.)