§ 44-20-54

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. History of Section.P.L. 1939, ch. 663, § 37; G.L. 1956, § 42-20-54.