Rhode Island Statutes

§ 44-11-39 — § 44-11-39. Tax as debt to state.

Rhode Island·Title 44 Taxation·Ch. 44-11 Business Corporation Tax

§ 44-11-39. Tax as debt to state.
Any tax imposed under the provisions of this chapter, together with all increases,
            penalties, charges, and interest, shall also become, from the time the same are due
            and payable, a debt due to the state of Rhode Island from the corporation liable for
            the payment of the tax.
         

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Rhode Island § 44-11-39 (§ 44-11-39. Tax as debt to state.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-39.

Nearby Sections

15

§ 44-1-1

§ 44-1-1. Tax administrator — Appointment.

§ 44-1-10

§ 44-1-10. Compromise or abatement of uncollectible or excessive taxes.

§ 44-1-11

§ 44-1-11. Refund or credit for overpayments.

§ 44-1-11.1

§ 44-1-11.1. Set-off for delinquent taxes — Trust funds.

§ 44-1-12

§ 44-1-12. Reports under oath — False statements.

§ 44-1-13

§ 44-1-13. Notice to administrator of constitutional or construction questions in court.

§ 44-1-14

§ 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons.

§ 44-1-14.1

§ 44-1-14.1. Joint examinations of returns with other jurisdictions.

§ 44-1-15

§ 44-1-15. Destruction of obsolete records — Preservation of corporate returns.

§ 44-1-16

§ 44-1-16 — 44-1-22. Repealed.

§ 44-1-2

§ 44-1-2. Powers and duties of tax administrator.

§ 44-1-23

§ 44-1-23. Release of tax liens.

§ 44-1-24

§ 44-1-24. Acquisition of property for delinquent state taxes.

§ 44-1-25

§ 44-1-25. Priority of state tax actions.

§ 44-1-26

§ 44-1-26. Reciprocal enforcement of tax liabilities between this state and other states.

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