Rhode Island General Laws
Chapter 44-25 - Real Estate Conveyance Tax
Section 44-25-8. - Tax as debt to state.

§ 44-25-8. Tax as debt to state.
Any tax imposed under the provisions of this chapter, together with all penalties and interest also become, from the time they are due and payable, a debt due to the state from the person liable for the payment of the tax.
History of Section.P.L. 1968, ch. 89, § 2.