Any tax imposed under the provisions of this chapter, together with all penalties and interest also become, from the time they are due and payable, a debt due to the state from the person liable for the payment of the tax.
R.I. Gen. Laws § 44-25-8
Any tax imposed under the provisions of this chapter, together with all penalties and interest also become, from the time they are due and payable, a debt due to the state from the person liable for the payment of the tax.
R.I. Gen. Laws § 44-25-8