Rhode Island General Laws 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.
Terms Used In Rhode Island General Laws 44-20-54
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Person: means any individual, including an employee or agent, firm, fiduciary, partnership, corporation, trust, or association, however formed;
(10) "Pipe" means an apparatus made of any material used to burn or vaporize products so that the smoke or vapors can be inhaled or ingested by the user;
(11) "Place of business" means any location where cigarettes and/or other tobacco products are sold, stored, or kept, including, but not limited to; any storage room, attic, basement, garage or other facility immediately adjacent to the location. See Rhode Island General Laws 44-20-1