§ 5-76-1. Declaration of purpose.
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.
(P.L. 2004, ch. 595, art. 39, § 1.)