Rhode Island General Laws Title 35. Public Finance § 35-6-30. Accounting for taxes on commissions

The secretary of state shall annually, on or before the first Monday in December in each year, report to the state controller the number of commissions to officers issued by him or her, upon which a tax is imposed, and shall report and account to the state controller for the amount of taxes thereon received by him or her; and all sheriffs and other officers receiving these commissions and the taxes thereon shall account with the state controller therefor.