Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-54
Taxes and fees as debt to state
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. P.L. 1939, ch. 663, § 37; G.L. 1956, § 42-20-54.
Source: view the official text
In this chapter (40 sections)
- 44-20-26 · Agreement by nonresident to submit records â Attorney to…
- 44-20-27 · Repealed
- 44-20-28 · Stamping by distributors required
- 44-20-28.1 · Noncompliance with tobacco manufacturerâs escrow fund…
- 44-20-29 · Repealed
- 44-20-30 · Manner of affixing stamps
- 44-20-31 · Packages in which cigarettes sold â Sample packages
- 44-20-32 · Cancellation of used stamps
- 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
- 44-20-33.1 · Transportation of unstamped cigarettes
- 44-20-34 · Display of stamps in vending machines
- 44-20-35 · Penalties for violations as to unstamped contraband…
- 44-20-36 · Possession of unstamped cigarettes
- 44-20-37 · Seizure and destruction of unstamped cigarettes
- 44-20-38 · Hearing on cigarettes seized
- 44-20-39 · Forgery and counterfeiting â Tampering with meters â…
- 44-20-40 · Records â Investigation and inspection of books, premises,…
- 44-20-40.1 · Inspections
- 44-20-41 · Monthly reports of distributors and dealers
- 44-20-42 · Reports and records of carriers, bailees and warehouse…
- 44-20-43 · Violations as to reports and records
- 44-20-44 · Declarations under penalty of perjury
- 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
- 44-20-46 · Witnesses before tax administrator
- 44-20-47 · Hearings by tax administrator
- 44-20-48 · Appeal to district court
- 44-20-49 · Disposition of revenue â Payment of refunds
- 44-20-50 · Administration â Forms â Rules and regulations
- 44-20-51 · Penalty for violations generally
- 44-20-51.1 · Civil penalties
- 44-20-51.2 · Criminal penalty for fraudulent offenses
- 44-20-51.3 · Counterfeit cigarettes
- 44-20-52 · Exercise of powers and duties
- 44-20-53 · Direct tax on consumer
- 44-20-54 · Taxes and fees as debt to state
- 44-20-55 · Severability
- 44-20-59 · Exemption of sales of cannabis
- 44-20-60 · Exemption of sales of certain electronic nicotine-delivery…
- 44-20-61 · Product restrictions on electronic nicotine-delivery system…
- 44-20-62 · Disclosure of information â Electronic nicotine-delivery…