R.I. Gen. Laws § 44-49-9.1 — Imposition of tax, interest and liens

(a) Any law enforcement agency seizing controlled substances as defined in § 44-49-2 in the quantities set forth in that section shall report to the division of taxation
no later than the twenty-fifth (25th) of each month, the amount of all controlled
substances seized during the previous month and the name and address of each dealer
from whom the controlled substances were seized.
(b) The tax administrator shall assess the dealer for any tax due at the rate provided
by § 44-49-9. The tax shall be payable within fifteen (15) days after its assessment and, if not
paid when due, shall bear interest from the date of its assessment at the rate provided
in § 44-1-7 until paid.
(c) The tax administrator may file a notice of tax lien upon the real property of the
dealer located in this state immediately upon mailing a notice of assessment to the
dealer at the address listed in the report of the law enforcement agency. The tax
administrator may discharge the lien imposed upon the filing of a bond satisfactory
to the tax administrator in an amount equal to the tax, interest and penalty imposed
under this chapter.