Rhode Island General Laws Title 44. Taxation § 44-20-25. Bond of nonresident authorized to pay tax

The tax administrator shall require a bond of a nonresident person, in a form, in an amount and with a surety that the tax administrator may determine, conditioned upon the payment of the tax and compliance with any other requirements the tax administrator may specify. The bond shall be in full force and effect for a period of one year and a day after the expiration of the bond, unless a certificate is issued by the tax administrator to the effect that all taxes due to the state have been paid.