Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-11-38 — Collection by writ of execution
If any tax or penalty imposed by this chapter is not paid within thirty (30) days
after the tax or penalty shall become due and payable, the tax administrator, in addition
to any other powers provided by law, may petition the sixth (6th) division of the
district court for a writ of execution, setting forth the nonpayment of the tax or
penalty. The court shall appoint a time for a hearing and shall cause a reasonable
notice to be given to the adverse party, and at the time and place of the return of
the notice shall summarily proceed to hear the parties. If upon the hearing it shall
appear that the tax or penalty is unpaid, the court shall issue an execution for the
collection of the tax or penalty, which shall run to the sheriffs, or their deputies,
of the several counties of this state, and in which the officer making service of
the execution shall be commanded to levy upon the property of the corporation as may
be taken on execution, and the officer charged with the service of the execution shall
serve the execution as commanded, and shall sell the property seized as property is
sold when taken on execution in actions at law, or the court shall take any other
action as it may deem proper to enforce the payment of the tax by the appointment
of a receiver of the property of the corporation or otherwise. A party aggrieved by
a final order of the court may seek review of the order in the supreme court by writ
of certiorari in accordance with the procedures contained in § 42-35-16.
Source: official text