Title 44
Taxation

Chapter 20
Cigarette and Other Tobacco Products Tax
[Heading effective until January 1, 2025]
Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
[Heading effective January 1, 2025]

R.I. Gen. Laws § 44-20-54

§ 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.

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