Title 44, Title 44 Title 44

(a) In all cases of sale of property pursuant to § 44-53-9, other than real property, the certificate of sale: (1) Shall be prima facie evidence of the right of the tax administrator to make the sale and conclusive evidence of the regularity of the proceedings of making the sale;…

The tax administrator shall keep a record of all sales of real property under § 44-53-9 and of all redemptions of that property. The record shall state the tax for which any sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making…

The tax administrator shall determine the expenses to be allowed in all cases of levy and sale.

Any money realized by proceedings under this chapter shall be applied as follows: (1) First, against the expenses of the proceedings. (2) The amount, if any, remaining after payment of the expenses shall be applied against the liability in respect of which the levy was made or th…

(a) It shall be lawful for the tax administrator, under regulations prescribed by the tax administrator, to release the levy upon all or part of the property or rights to property levied upon where it is determined that the action facilitates the collection of the liability, but …

(a) Definitions. As used in this section: (1) “Division” means the Rhode Island department of revenue, division of taxation. (2) “Financial institution” means any bank, savings and loan association, federal or state credit union, trust company, consumer lender, international bank…

“Levy”, as used in this chapter, includes the power of distraint and seizure by any means. A levy shall extend only to property possessed and obligations existing at the time. In any case in which the tax administrator may levy upon property or rights to property, the tax adminis…

Whenever any property or right to property upon which levy has been made by virtue of § 44-53-1 is not sufficient to satisfy the claim of the state for which levy is made, the tax administrator may, after this, and as often as may be necessary, proceed to levy in like manner upon…

(a) Levy may be made under § 44-53-1 upon the salary or wages or other property of any person with respect to any unpaid tax after the tax administrator has notified the person, in writing, of his or her intention to make the levy. The notice shall be given thirty (30) days prior…

The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The effect of a levy on any othe…

(a) Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the tax administrator, surrender the property or rights, or discharge the obligation, to the tax administrator, exce…

If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the tax admi…

(a) There shall be exempt from levy the following property: (1) Those items of wearing apparel and school books that are necessary for the taxpayer or for the members of the taxpayer’s family. (2) If the taxpayer is the head of the family, the fuel, provisions, furniture and pers…

(a) As soon as practicable after seizure of property, notice, in writing, shall be given by the tax administrator to the owner of the property, or, in the case of personal property, the processor, or shall be left at their usual place of abode or business, if they have a place of…