The tax imposed under the provisions of this chapter, together with all penalties, charges, and interest thereon shall also become, from the time the same are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of it.
Tax as debt to state
R.I. Gen. Laws § 31-36-12., under Chapter 31-36 Motor Fuel Tax.
R.I. Gen. Laws § 31-36-12.