The collector shall collect all taxes levied by the city or town by the time directed for the payment of the taxes according to law, and shall pay over the taxes to the city or town treasurer by the time limited for the payment.
Duty of collector to collect and pay over
R.I. Gen. Laws § 44-7-2., under Chapter 44-7 Collection of Taxes Generally.
R.I. Gen. Laws § 44-7-2.