Division 1 - COLLECTIONBrowse as ListSearch WithinSection 45-40-245 - ApplicabilitySection 45-40-245.01 - Payment of taxes; reportSection 45-40-245.02 - Collection and enforcementSection 45-40-245.03 - Application of state statutesSection 45-40-245.04 - Charge for collectionSection 45-40-245.05 - Effective date