Rhode Island Statutes

§ 44-20-54 — § 44-20-54. Taxes and fees as debt to state.

Rhode Island § 44-20-54

JurisdictionRhode Island

Title 44Taxation

Ch. 44-20Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products

This text of Rhode Island § 44-20-54 (§ 44-20-54. Taxes and fees as debt to state.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-20-54 (2026).

Text

§ 44-20-54. Taxes and fees as debt to state.
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.
         

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Legislative History

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

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 Repealed.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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Bluebook (online)

Rhode Island § 44-20-54, Counsel Stack Legal Research, https://law.counselstack.com/statute/ri/44-20-54.