There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-11 - Business Corporation Tax
§ 44-11-37 - General collection powers.
SECTION 44-11-37
§ 44-11-37 General collection powers. – The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 – 9 of this title.
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